Title 7, Conservation

§ 4166. Signatures on instruments issued by tax ditch. Any note, bond, warrant or other instrument issued by a tax ditch pursuant to this chapter shall be signed by the chairperson of the ditch managers and the chairperson’s signature shall be attested by the secretary-treasurer …

§ 4167. Liability of tax ditch officers. No ditch manager or other officer of a tax ditch shall be held personally liable for the obligations of the tax ditch. The tax ditch shall indemnify the ditch managers or other officers in accordance with § 4003 of Title 10 for all tort cl…

§ 4168. Limitation on borrowing power of tax ditch. A tax ditch may borrow money pursuant to this chapter with the consent of a majority of the votes cast at a meeting duly called under § 4159 of this title. No tax ditch shall borrow money in excess of 90 percent of the total ass…

§ 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 …

§ 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 …

§ 4173. Warrants by ditch companies for collection of taxes. Each ditch company organized under the laws in effect prior to June 1, 1951, in each year after its assessment has been made and its tax rate fixed, shall execute its warrant with a duplicate of the assessment list to t…

§ 4174. Warrants by tax ditches for collection of taxes. (a) For tax ditches formed under this chapter, warrants authorizing and requesting the collection of ditch taxes executed to the receiver of taxes and county treasurer shall be signed by the chairpersons of the ditch manage…

§ 4175. Collection and disposition of taxes levied by ditch company. All taxes levied by ditch companies organized under the laws in effect prior to June 1, 1951, shall be collected by the receiver of taxes and county treasurer in the county wherein the district of such ditch com…

§ 4176. Duties of receiver of taxes and county treasurer. All taxes levied by any tax ditch 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 taxes and count…

§ 4177. Installment payment of taxes for construction; lien; amount of first installment. (a) The ditch managers may order the tax levied for the cost of construction to be paid in annual installments and shall designate the method of payment on the tax warrant when it is forward…

§ 4178. Taxes as security for loans; notation on tax warrant. A tax ditch may secure the payment of any loan made to it by entering on the tax warrant provided for in § 4162(5) of this title, a statement setting forth the fact that the taxes shown on the tax warrants have been pl…

§ 4179. 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 ditch managers in the same manner as provided in this chapter for levying taxes for original cons…

§ 4180. 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 …

§ 4181. Adjustment of maintenance tax. When in the opinion of the ditch managers the amount of the tax levied to defray the cost of annual maintenance is either insufficient or excessive, they may raise or lower the same for the current and succeeding years with the consent of th…

§ 4182. Limitation on liability of landowner for taxes. No landowner shall be liable in any manner for any taxes levied by the tax ditch against the lands of another owner.48 Del. Laws, c. 151, § 59; 7 Del. C. 1953, § 4182;

§ 4185. Payment of damages and compensation. The damages and compensation awarded by the terms of the ditch order shall be paid to the person entitled thereto out of the first funds available to the tax ditch under this chapter, and no construction shall commence until said damag…

§ 4186. Obstruction of or damage to tax ditch; civil and criminal liability. (a) If any person wilfully or negligently obstructs or damages any part of a tax ditch, and upon request of the ditch managers fails to remove the obstruction or to repair the damage at the person’s own …

§ 4187. Right of entry upon lands. The Division of Watershed Stewardship, engineering personnel hired under § 4142 of this title, the soil conservation district supervisors, the Department of Natural Resources and Environmental Control, the ditch commissioners, the ditch managers…

§ 4188. Addition of territory to a tax ditch. (a) Any landowner who desires his or her lands to be included within a tax ditch formed under this chapter, may present a petition for an amendment to the existing ditch order to include such lands, to the Superior Court of the county…

§ 4189. Alteration of tax ditches; amendments to ditch orders. If it becomes necessary to change any part of a tax ditch, 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,…

§ 4190. Bridges and culverts. If any public road crossed by any part of a tax ditch will be benefited so that the public should construct and maintain a bridge or culvert at such crossing, the board of ditch commissioners shall so state in their report and upon establishment of t…

§ 4191. Ditches 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 ditch. If silt enters from the highway system and obstructs a ta…

§ 4192. Dissolution of tax ditch. 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 ditch, created under this chapter, the ditch managers shall prepare a petition requesting such dissolution to the Su…

§ 4193. Ditches in Kent County; transfer by Department of Transportation to tax ditch. If any landowners in Kent County establish a tax ditch under this chapter, the Department of Transportation shall transfer to the tax ditch all its right, title and interest in and to any exist…

§ 4194. Appropriations to Department of Natural Resources and Environmental Control. An appropriation to the Department of Natural Resources and Environmental Control for purposes of planning, designing and constructing tax ditches/public group ditches shall be included in the an…

§ 4195. Notice of right-of-way, or assessment. (a) The Department of Natural Resources and Environmental Control shall certify and file with the prothonotary of each county a list of all parcels by county tax parcel numbers and all owners of said parcels of real property located …