§ 4195. Notice of right-of-way, or assessment.
§ 4195. Notice of right-of-way, or assessment. (a) The Department of Natural Resources and Environmental Control shall certify and file with the prothonotary of each county a list of all parcels by county tax parcel numbers and all owners of said parcels of real property located in that county which are subject to any portion […]
§ 4175. Collection and disposition of taxes levied by ditch company.
§ 4175. Collection and disposition of taxes levied by ditch company. All taxes levied by ditch companies organized under the laws in effect prior to June 1, 1951, shall be collected by the receiver of taxes and county treasurer in the county wherein the district of such ditch company is situated, within a period of […]
§ 4193. Ditches in Kent County; transfer by Department of Transportation to tax ditch.
§ 4193. Ditches in Kent County; transfer by Department of Transportation to tax ditch. If any landowners in Kent County establish a tax ditch under this chapter, the Department of Transportation shall transfer to the tax ditch all its right, title and interest in and to any existing ditch or ditches, within the boundaries of […]
§ 4176. Duties of receiver of taxes and county treasurer.
§ 4176. Duties of receiver of taxes and county treasurer. All taxes levied by any tax ditch organized under this chapter shall be collected by the receiver of taxes and county treasurer in the county or counties wherein the lands taxed are located. The receiver of taxes and county treasurer shall accept tax warrants in […]
§ 4194. Appropriations to Department of Natural Resources and Environmental Control.
§ 4194. Appropriations to Department of Natural Resources and Environmental Control. An appropriation to the Department of Natural Resources and Environmental Control for purposes of planning, designing and constructing tax ditches/public group ditches shall be included in the annual appropriation bill (budget bill) of the General Assembly. 48 Del. Laws, c. 151, § 74; 7 […]
§ 4177. Installment payment of taxes for construction; lien; amount of first installment.
§ 4177. Installment payment of taxes for construction; lien; amount of first installment. (a) The ditch managers may order the tax levied for the cost of construction to be paid in annual installments and shall designate the method of payment on the tax warrant when it is forwarded to the appropriate receiver of taxes and […]
§ 4178. Taxes as security for loans; notation on tax warrant.
§ 4178. Taxes as security for loans; notation on tax warrant. A tax ditch may secure the payment of any loan made to it by entering on the tax warrant provided for in § 4162(5) of this title, a statement setting forth the fact that the taxes shown on the tax warrants have been pledged […]
§ 4179. Special tax.
§ 4179. Special tax. A special tax to raise the funds necessary to carry into effect any of the provisions of this chapter and not otherwise provided for herein, may be levied by the ditch managers in the same manner as provided in this chapter for levying taxes for original construction. 48 Del. Laws, c. […]
§ 4180. Lien of taxes; enforcement.
§ 4180. Lien of taxes; enforcement. All taxes levied under this chapter shall constitute a first and paramount lien against the lands to which they apply from and after the date of such levy, subject only to the lien for state and county taxes, which lien may be enforced by sale or otherwise in the […]
§ 4181. Adjustment of maintenance tax.
§ 4181. Adjustment of maintenance tax. When in the opinion of the ditch managers the amount of the tax levied to defray the cost of annual maintenance is either insufficient or excessive, they may raise or lower the same for the current and succeeding years with the consent of the county soil conservation district, acting […]