{"data":{"id":"us-de/9-del.-c.-8103","jurisdiction":"us-de","citation":"9 Del. C. § 8103","heading":"Personal property.","body":"No county or other political subdivision of the State shall levy, assess or collect any tax upon personal property, whether tangible or intangible.","path":["Title 9. Counties","County Taxes","CHAPTER 81. Limitations Upon Taxing Power","Subchapter I. General Provisions"],"source_url":"https://delcode.delaware.gov/title9/c081/sc01/index.html#8103","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:11Z","sha256":"a4eb88dacf8296e3f78ed9367b15434bd756297fed172c9d762ffd64bbd1c431","source_id":"us-de","stale":true,"prev":"us-de/9-del.-c.-8102","next":"us-de/9-del.-c.-8104"},"notice":"GroundRules: Original legal text. Not legal advice."}