Every person who applies for a permit for the placement of a manufactured home within the unincorporated areas of the county, pursuant to Article
III, Chapter
62, of this Code, or in whose behalf a permit is applied for, shall be subject to pay a tax on the placement of the manufactured home; provided, however, that an owner of a manufactured home shall not be required to pay a manufactured home placement tax if the owner has previously paid a placement tax on the manufactured home and if the owner is obtaining a permit solely in order to relocate the manufactured home.
The manufactured home placement tax shall be
at the rate of 1% of the value of the manufactured home, as represented
by the permit application, and shall be payable at the time the permit
is applied for. The Sussex County Assessment Division shall be the
collector of the tax imposed by this article, and shall make a notation
on the permit which indicates that the tax has been paid.
No permit for the placement of a manufactured
home within the unincorporated areas of the county shall be issued
unless and until payment of the manufactured home placement tax is
made.
At the time of payment of the manufactured home
placement tax, the permit application shall contain the true, full
and complete value of the manufactured home and the reason, if any,
why such placement is not subject to taxation pursuant to this article.
The following shall be exempt from taxation
under this article:
A. Manufactured homes owned by those organizations contained
in §§ 8105 and 8106, Subchapter I, Chapter 81, Title
9 of the Delaware Code.
B. Manufactured homes not subject to taxation pursuant
to § 8363, Subchapter II, Chapter 83, Title 9 of the Delaware
Code.
C. Manufactured homes owned by disabled persons who would be exempt from payment of real property taxes pursuant to Article
I, §§
103-1 through
103-7 of this chapter.
Funds realized by Sussex County pursuant to
this article shall be segregated from the County's general fund, and
the funds and all interest thereon shall be expended solely for the
benefit of the County's independent libraries.