Delaware Code Title 25. Property § 5413. Anti-Loophole Provision

To prevent circumvention of this chapter, all owners of rental property must disclose to the Department their beneficial owner and any affiliation with other property owners.  Any attempt to partition or transfer ownership to avoid classification as a large property owner must be considered a violation of this chapter and subject to penalties.  Any rental unit transferred to a spouse, child, or parent of the property owner will be counted as a rental unit of the initial owner or transferor.