Delaware § 102 - Limitation upon tax levy; personal property.
Full text of Delaware Delaware Code § 102 — Limitation upon tax levy; personal property., with citation guidance and answers to common questions.
§ 102. Limitation upon tax levy; personal property.
(a) No tax shall be levied, assessed or collected by this State upon personal property whether tangible or intangible.
(b) Subsection (a) of this section shall not be construed as having any effect upon any:
(1) Estate, income or other excise tax law of this State;
(2) Lands held under lease or demise;
(3) Buildings, improvements, equipment or structures of any nature made or erected upon lands so held under lease or demise; or
(4) Poles or wires maintained thereon other than for enclosing lands.
42 Del. Laws, c. 109; 42 Del. Laws, c. 110; 30 Del. C. 1953, § 102; 71 Del. Laws, c. 353, § 11;Frequently Asked Questions About Delaware § 102
What does Delaware Code § 102 cover?
Section 102 ("Limitation upon tax levy; personal property.") is part of the Delaware Code, the codified statutory law of Delaware. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Delaware § 102?
A common citation format is "Delaware Code § 102" (Delaware). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Delaware law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Delaware official source linked on this page or consult a licensed Delaware attorney.
How does Delaware § 102 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Delaware can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Delaware.