A resident of Delaware, as defined by § 8131 of this title over the age of 65 and having an income not in excess of $3,000 per year, may apply for a waiver of tax on a mobile home, to an assessed valuation not exceeding as established by County Council, in which said person resides and which said person owns, except that:
14 Del. C. 1953, § 1942; 56 Del. Laws, c. 226, § 3; 64 Del. Laws, c. 71, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 101.