§ 4171. Duties of board of assessment; assessment book; assistance by Division of Watershed Stewardship. (a) For tax ditches formed under this chapter, the board of assessment of the county shall transcribe the information shown on the assessment list delivered to it pursuant to § 4162(4) of this title into a special assessment book and […]
§ 4172. Method of determining tax. In determining the amount of any taxes to be levied against each owner’s lands under this chapter, the ditch managers shall determine the same in accordance with the ratio which exists between the assessment base for each property and the total assessment base for the tax ditch. 48 Del. […]
§ 4173. Warrants by ditch companies for collection of taxes. Each ditch company organized under the laws in effect prior to June 1, 1951, in each year after its assessment has been made and its tax rate fixed, shall execute its warrant with a duplicate of the assessment list to the receiver of taxes and […]
§ 4174. Warrants by tax ditches for collection of taxes. (a) For tax ditches formed under this chapter, warrants authorizing and requesting the collection of ditch taxes executed to the receiver of taxes and county treasurer shall be signed by the chairpersons of the ditch managers and the secretary-treasurer or the tax ditch and shall […]
§ 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 […]
§ 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 […]
§ 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. 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. 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. 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. 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 […]
§ 4182. Limitation on liability of landowner for taxes. No landowner shall be liable in any manner for any taxes levied by the tax ditch against the lands of another owner. 48 Del. Laws, c. 151, § 59; 7 Del. C. 1953, § 4182;
