Every owner of a mobile home shall apply to the board of assessment for a placement permit for each mobile home owned by him or her within 60 days after the mobile home is acquired or moved into this State, whichever is sooner.

14 Del. C. 1953, § 1931; 51 Del. Laws, c. 194, § 1; 55 Del. Laws, c. 275, § 2; 56 Del. Laws, c. 226, § 1; 64 Del. Laws, c. 71, § 1; 70 Del. Laws, c. 186, § 1