§ 4361. Duties of board of assessment; assessment book; assistance by Division of Watershed Stewardship. (a) For tax lagoons 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 § 4351(4) of this title into a special assessment book, and […]
§ 4362. Method of determining tax. In determining the amount of any taxes to be levied against each owner’s lands under this chapter, the lagoon 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 lagoon. 73 Del. […]
§ 4363. Warrants by tax lagoons for collection of taxes. (a) For tax lagoons formed under this chapter, warrants authorizing and requesting the collection of lagoon taxes executed to the receiver of taxes and county treasurer shall be signed by the chairpersons of the lagoon managers and the secretary-treasurer of the tax lagoon and shall […]
§ 4364. Warrants by tax lagoons for collection of taxes — Duties of receiver of taxes and county treasurer. All taxes levied by any tax lagoon 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 […]
§ 4365. Installment payment of taxes for construction; lien; amount of first installment. (a) The lagoon managers may order the tax levied for the cost of dredging 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 […]
§ 4366. Taxes as security for loans; notation on tax warrant. A tax lagoon may secure the payment of any loan made to it by entering on the tax warrant provided for in § 4351(5) of this title a statement setting forth the fact that the taxes shown on the tax warrants have been pledged […]
§ 4367. 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 lagoon managers in the same manner as provided in this chapter for levying taxes for original dredging. 73 Del. Laws, c. […]
§ 4368. 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 […]
§ 4369. Adjustment of maintenance tax. When in the opinion of the lagoon managers the amount of the tax levied to defray the cost of maintenance is either insufficient or excessive, they may raise or lower the same for the current and succeeding years with the consent of the Division of Watershed Stewardship. If the […]
§ 4370. Limitation on liability of landowner for taxes. No landowner shall be liable in any manner for any taxes levied by the tax lagoon against the lands of another owner. 73 Del. Laws, c. 389, § 1;
