§ 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 […]
§ 4326. Signing of lagoon management commissioners’ report; dissent.
§ 4326. Signing of lagoon management commissioners’ report; dissent. The report of the board of lagoon management commissioners, including the statement required by § 4325 of this title, shall be signed by all of the lagoon management commissioners concurring therein. Any lagoon management commissioner who dissents therefrom shall attach to the report the reasons for […]
§ 4347. Compensation of lagoon managers and secretary-treasurer.
§ 4347. Compensation of lagoon managers and secretary-treasurer. Tax lagoon managers and the secretary-treasurer may be entitled to receive compensation at a rate to be determined by a majority of the eligible votes of those taxables present at the first meeting provided for in § 4348 of this title. The rate of compensation for the […]
§ 4327. Waiving of lagoon management commissioners’ hearing and referendum.
§ 4327. Waiving of lagoon management commissioners’ hearing and referendum. In those cases when all of the landowners involved indicate by signed statement that they are familiar with the report of the board of lagoon management commissioners and that they favor the formation of the tax lagoon, the board of lagoon management commissioners shall not […]
§ 4328. Action by Superior Court; notice of final hearing.
§ 4328. Action by Superior Court; notice of final hearing. (a) After the report and statement of the board of lagoon management commissioners have been filed in the office of the prothonotary of the appropriate county, they shall be carefully reviewed by the Superior Court of the county. (b) If the report of a majority […]
§ 4329. Final hearing; lagoon order.
§ 4329. Final hearing; lagoon order. At least 10 days prior to the date set for the final hearing before the Superior Court, any interested person may file an objection in writing to the report of the board of lagoon management commissioners. The Superior Court shall review the report of the board of lagoon management […]
§ 4330. Right to jury trial; procedure.
§ 4330. Right to jury trial; procedure. When objections to the report of the board of lagoon management commissioners are filed in writing with the Superior Court and when the party filing feels aggrieved by the report of the board of lagoon management commissioners, such party may apply to the Superior Court, within 30 days […]
§ 4331. Defense of contested lagoon orders; Attorney General.
§ 4331. Defense of contested lagoon orders; Attorney General. If the lagoon order is contested, the board of lagoon management commissioners shall defend the order, and in conducting its defense, the board shall be represented by the Attorney General of the State. 73 Del. Laws, c. 389, § 1;