§ 4365. Installment payment of taxes for construction; lien; amount of first installment.
§ 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.
§ 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 […]
§ 4348. Annual and other meetings of taxables; notice of meetings.
§ 4348. Annual and other meetings of taxables; notice of meetings. At the first meeting the taxables shall set a date for the regular annual meeting. This date may not be changed except by action of a majority of the taxables present at a regular annual meeting. The chairperson of the lagoon managers may call […]
§ 4367. Special tax.
§ 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. […]
§ 4349. Meetings of lagoon managers; quorum.
§ 4349. Meetings of lagoon managers; quorum. The lagoon managers shall meet as often as necessary to properly conduct the business of the tax lagoon. At such meetings a majority of the lagoon managers shall constitute a quorum, and the concurrence of a majority in any matter within their duties shall be required for its […]
§ 4368. Lien of taxes; enforcement.
§ 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 […]
§ 4350. Powers of a tax lagoon.
§ 4350. Powers of a tax lagoon. A tax lagoon organized under this chapter, being a governmental subdivision of this State and a public body, corporate and politic, may exercise public powers, and in addition to such other powers as usually pertain to corporations, may: (1) Levy taxes; (2) Sue and be sued in the […]
§ 4369. Adjustment of maintenance tax.
§ 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 […]
§ 4351. Duties of lagoon managers.
§ 4351. Duties of lagoon managers. In addition to the duties specified in other sections of this chapter, the lagoon managers shall: (1) Determine from the taxables the desired program of operations; (2) Determine the amount of taxes to be levied to carry out such desired program; (3) Secure specific authority for borrowing money in […]
§ 4370. Limitation on liability of landowner for taxes.
§ 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;