§ 4385. Alteration of tax lagoons; amendments to lagoon orders.
§ 4385. Alteration of tax lagoons; amendments to lagoon orders. If it becomes necessary to change any part of a tax lagoon, such changes may be made in one of the following ways: (1) The desired or required changes, justified in writing and including any necessary maps or drawings, shall be presented by the tax […]
§ 4386. Lagoons near highways.
§ 4386. Lagoons near highways. The Department of Transportation shall maintain the highway drainage system insofar as is possible in such manner as to prevent silt from such system from obstructing any part of a tax lagoon. If silt enters from the highway system and obstructs a tax lagoon, the Department of Transportation shall remove […]
§ 4387. Dissolution of tax lagoon.
§ 4387. Dissolution of tax lagoon. After a duly called meeting of the taxables at which a majority of all eligible votes have been cast in favor of dissolving a tax lagoon created under this chapter, the lagoon managers shall prepare a petition requesting such dissolution to the Superior Court through the Division of Watershed […]
§ 4362. Method of determining tax.
§ 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.
§ 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.
§ 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.
§ 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. […]