Del. Code Ann. tit. 9, § 8355
Assessments to be made in name of titleholder
14 Del. C. 1953, § 1934; 51 Del. Laws, c. 194, § 2; 55 Del. Laws, c. 275, § 2; 64 Del. Laws, c. 71, § 1;
Mobile homes shall be assessed in the name of the person designated in the title of the mobile home, whether the title is issued by this State or by some other state.
14 Del. C. 1953, § 1934; 51 Del. Laws, c. 194, § 2; 55 Del. Laws, c. 275, § 2; 64 Del. Laws, c. 71, § 1