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70 chapters · 1,110 sections in this title.
7 Del. C. § 4356. Liability of tax lagoon officers.
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§ 4356. Liability of tax lagoon officers. No lagoon manager or other officer of a tax lagoon shall be held personally liable for the obligations of the tax lagoon. The tax lagoon shall indemnify the lagoon managers or other officers in accordance with § 4003 of Title 10 for all t…
7 Del. C. § 4357. Limitation on borrowing power of tax lagoon.
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§ 4357. Limitation on borrowing power of tax lagoon. A tax lagoon may borrow money pursuant to this chapter with the consent of a majority of the votes cast at a meeting duly called under § 4348 of this title. No tax lagoon shall borrow money in excess of 90 percent of the total …
7 Del. C. § 4361. Duties of board of assessment; assessment book; assistance by Division of Watershed Stewardship.
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§ 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 …
7 Del. C. § 4362. Method of determining tax.
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§ 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…