§ 4171. Duties of board of assessment; assessment book; assistance by Division of Watershed Stewardship.
§ 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.
§ 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. […]