§ 8103

No county or other political subdivision of the State shall levy, assess or collect any tax upon personal property, whether tangible or intangible.42 Del. Laws, c. 109, § 1; 42 Del. Laws, c. 110, § 1; 9 Del. C. 1953, § 8102; 60 Del. Laws, c. 194, § 2; 67 Del. Laws, c. 415, § 3;