reglab/housing_qa huggingface dataset:
7 DE Code § 4151. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 41. Drainage of Lands and Management of Waters; Tax Ditches|Subchapter IV. Powers of Tax Ditch|§ 4151. Meeting to organize tax ditch; notice.

§ 4151. Meeting to organize tax ditch; notice. (a) The Division of Watershed Stewardship, at its earliest convenience after the ditch order becomes final, shall call a meeting of the taxables for the purpose of organizing the proposed tax ditch, including the election of ditch managers, as called for in the ditch order, and a secretary-treasurer; the formulation of a plan for constructing, financing, administering and maintaining the proposed tax ditch; and for levying taxes to cover the costs of construction and maintenance. (b) The Division of Watershed Stewardship shall send a notice to every taxable, by first-class mail to that landowner's address as currently recorded by the board of assessment of the county, at least 10 days prior to that meeting, stating the time, place and object of the meeting. (c) A notice of the meeting shall be sent to the chairperson of the board of supervisors of the county soil conservation district. 48 Del. Laws, c. 151, §  33;  7 Del. C. 1953, §  4151;  50 Del. Laws, c. 276, §  23;  59 Del. Laws, c. 560, §  2;  70 Del. Laws, c. 186, §  1;  77 Del. Laws, c. 430, §  19;
7 DE Code § 4152. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 41. Drainage of Lands and Management of Waters; Tax Ditches|Subchapter IV. Powers of Tax Ditch|§ 4152. Distribution of ditch order and this chapter; filing of assessment list.

§ 4152. Distribution of ditch order and this chapter; filing of assessment list. (a) At the organization meeting of the tax ditch, the Division of Watershed Stewardship shall deliver to the managers, when elected, a certified copy of the ditch order and a copy of this chapter, together with all effective amendments thereto. (b) The Division of Watershed Stewardship shall deliver a copy of the assessment list prepared under § 4129 of this title, as modified by the ditch order, to the board of assessment of the county, making such changes in the names of the owners thereon as are warranted by transfers, to new owners, of lands assessed. 48 Del. Laws, c. 151, §  34;  7 Del. C. 1953, §  4152;  50 Del. Laws, c. 276, §  24;  59 Del. Laws, c. 560, §  2;  70 Del. Laws, c. 246, §  38;  77 Del. Laws, c. 430, §  20;
7 DE Code § 4153. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 41. Drainage of Lands and Management of Waters; Tax Ditches|Subchapter IV. Powers of Tax Ditch|§ 4153. Representation at meeting.

§ 4153. Representation at meeting. In addition to the Division of Watershed Stewardship, the county soil conservation district may be represented at the organization meeting by 1 member of the board of district supervisors. 48 Del. Laws, c. 151, §  35;  7 Del. C. 1953, §  4153;  59 Del. Laws, c. 560, §  2;  77 Del. Laws, c. 430, §  21;
7 DE Code § 4154. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 41. Drainage of Lands and Management of Waters; Tax Ditches|Subchapter IV. Powers of Tax Ditch|§ 4154. Voting rights.

§ 4154. Voting rights. At all meetings, each landowner shall be entitled to the same number of votes as the number of dollars assessed against the land of such owner in the ditch order. In the event that any lands are held by tenants in common or joint tenants, each such tenant in common or joint tenant shall be entitled to the same number of votes as his or her fractional share of the total number of dollars assessed against said lands. In the case of lands held by a husband and wife as tenants by the entirety, either the husband or wife may vote all the dollars assessed against their lands. 48 Del. Laws, c. 151, §  36;  7 Del. C. 1953, §  4154;  70 Del. Laws, c. 186, §  1;
7 DE Code § 4155. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 41. Drainage of Lands and Management of Waters; Tax Ditches|Subchapter IV. Powers of Tax Ditch|§ 4155. Voting by proxy.

§ 4155. Voting by proxy. Any person entitled to vote pursuant to § 4154 of this title may authorize another landowner within the tax ditch to cast his or her votes in that person's stead by executing a proxy. The proxy shall be signed, dated and notarized. 48 Del. Laws, c. 151, §  37;  7 Del. C. 1953, §  4155;  70 Del. Laws, c. 186, §  1;
7 DE Code § 4156. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 41. Drainage of Lands and Management of Waters; Tax Ditches|Subchapter IV. Powers of Tax Ditch|§ 4156. Election of ditch managers and a secretary-treasurer; terms of office; vacancies.

§ 4156. Election of ditch managers and a secretary-treasurer; terms of office; vacancies. (a) At the first meeting the taxables shall elect from their group the number of ditch managers specified in the ditch order, and a secretary-treasurer. (b) The term of office of each ditch manager and of the secretary-treasurer shall be 1 year. If the ditch managers and secretary-treasurer first elected are elected prior to July 1 of any year, the time elapsing between said election and the first annual January meeting provided for in § 4159 of this title shall be deemed to constitute the first year of their terms of office. However, if the ditch managers and secretary-treasurer first elected are elected on or after July 1 of any year, their terms of office shall not be deemed to begin until the said first annual January meeting, although they shall assume the duties and responsibilities of their respective offices immediately upon election. (c) In the event that any tax ditch officer dies, resigns, ceases to be 1 of the taxables, or is removed from office, the remaining ditch officers shall within 60 days, appoint a taxable to serve the remainder of the term of such officer. However, except in the case of death or removal from office, each tax ditch officer shall continue to serve until a successor has been appointed. 48 Del. Laws, c. 151, §  38;  7 Del. C. 1953, §  4156;  50 Del. Laws, c. 276, §  25;  70 Del. Laws, c. 186, §  1;  70 Del. Laws, c. 246, §  39;
7 DE Code § 4157. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 41. Drainage of Lands and Management of Waters; Tax Ditches|Subchapter IV. Powers of Tax Ditch|§ 4157. Chairperson of ditch managers; duties.

§ 4157. Chairperson of ditch managers; duties. Immediately after they are elected, the ditch managers shall designate 1 of their number to serve as chairperson. The chairperson shall call meetings of the ditch managers and taxables and shall preside thereat. 48 Del. Laws, c. 151, §  39;  7 Del. C. 1953, §  4157;  70 Del. Laws, c. 186, §  1;
7 DE Code § 4158. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 41. Drainage of Lands and Management of Waters; Tax Ditches|Subchapter IV. Powers of Tax Ditch|§ 4158. Compensation of ditch managers and secretary-treasurer.

§ 4158. Compensation of ditch managers and secretary-treasurer. Tax ditch 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 § 4159 of this title. The rate of compensation for the tax ditch managers and secretary-treasurer may be revised only at a regular annual meeting of the taxables. 48 Del. Laws, c. 151, §  40;  7 Del. C. 1953, §  4158;
7 DE Code § 4159. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 41. Drainage of Lands and Management of Waters; Tax Ditches|Subchapter IV. Powers of Tax Ditch|§ 4159. Annual and other meetings of taxables; notice of meetings.

§ 4159. 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 ditch managers may call special meetings at such times as the circumstances warrant. At least 10 days' notice of all meetings shall be given by the ditch managers using either of the following methods:  (1) By publishing in a newspaper of general circulation in the area of a tax ditch, and by posting at 5 conspicuous places in or near the area of said tax ditch, a notice stating the time, place and object of the meeting; or (2) By mailing to each affected taxable at the address currently shown on the records of the board of assessment of the county, a notice stating the time, place and object of the meeting.48 Del. Laws, c. 151, §  41;  7 Del. C. 1953, §  4159;  50 Del. Laws, c. 276, §  26;  70 Del. Laws, c. 186, §  1;  70 Del. Laws, c. 246, §  40;
7 DE Code § 4160. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 41. Drainage of Lands and Management of Waters; Tax Ditches|Subchapter IV. Powers of Tax Ditch|§ 4160. Meetings of ditch managers; quorum.

§ 4160. Meetings of ditch managers; quorum. The ditch managers shall meet as often as necessary to properly conduct the business of the tax ditch. At such meetings a majority of the ditch managers shall constitute a quorum and the concurrence of a majority in any matter within their duties shall be required for its determination. 48 Del. Laws, c. 151, §  42;  7 Del. C. 1953, §  4160;
7 DE Code § 4162. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 41. Drainage of Lands and Management of Waters; Tax Ditches|Subchapter IV. Powers of Tax Ditch|§ 4162. Duties of ditch managers.

§ 4162. Duties of ditch managers. In addition to the duties specified in other sections of this chapter, the ditch 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 the name of the tax ditch, by a majority vote of the taxables present at a duly called meeting of the tax ditch; (4) At the first meeting, or within 30 days thereafter, prepare, with the assistance of the Division of Watershed Stewardship, a comprehensive plan for carrying out the desired program, which plan shall include provisions for levying taxes and for financing the program; (5) Execute warrants, with the assistance of the Division of Watershed Stewardship, to the receiver of taxes and county treasurer authorizing and requesting the collection of all tax ditch taxes other than maintenance taxes; (6) Execute a warrant, with the assistance of the Division of Watershed Stewardship, to the receiver of taxes and county treasurer authorizing and requesting the annual collection of a tax in the amount of 2 percent of the total assessment base, or in the amount of 2 percent of the total benefits for tax ditches previously formed under the original provisions of this chapter, said warrant to be marked plainly as being for annual maintenance taxes, and to be issued simultaneously with the issuance of the first warrant for the collection of taxes for construction purposes; (7) Make a report, at the annual meeting, of their activities during the year preceding such annual meeting; (8) Provide for construction work on the tax ditch; (9) Provide for adequate maintenance of the tax ditch.48 Del. Laws, c. 151, §  47;  7 Del. C. 1953, §  4162;  50 Del. Laws, c. 276, §  28;  59 Del. Laws, c. 560, §  2;  77 Del. Laws, c. 430, §  23;
7 DE Code § 4163. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 41. Drainage of Lands and Management of Waters; Tax Ditches|Subchapter IV. Powers of Tax Ditch|§ 4163. Duties of secretary-treasurer of tax ditch.

§ 4163. Duties of secretary-treasurer of tax ditch. In addition to any powers and duties set forth elsewhere in this chapter, the secretary-treasurer of the tax ditch shall:  (1) Keep accurate minutes of all meetings of the ditch managers and taxables, and such minutes shall be a part of the permanent records of the tax ditch; (2) Prepare a complete financial statement at the end of each calendar year, including therein an itemized report of all funds received, all funds expended, all funds due from taxes not yet collected and all sums due and owing by the tax ditch, and this statement and the records of the secretary-treasurer shall be audited annually by 2 qualified persons and shall become part of the permanent records of the tax ditch; (3) Provide for the safekeeping of any funds of the tax ditch which are placed in his or her custody; (4) Attend all meetings of the ditch managers and taxables.48 Del. Laws, c. 151, §  52;  7 Del. C. 1953, §  4163;  70 Del. Laws, c. 186, §  1;
7 DE Code § 4164. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 41. Drainage of Lands and Management of Waters; Tax Ditches|Subchapter IV. Powers of Tax Ditch|§ 4164. Bond of secretary-treasurer.

§ 4164. Bond of secretary-treasurer. The secretary-treasurer shall, before assuming the duties of his or her office and within 15 days after his or her election, furnish a bond in favor of the tax ditch, in an amount satisfactory to the ditch managers and with a surety to be approved by the ditch managers, conditioned for the faithful performance of his or her duties and for the payment to his or her successor of all tax ditch funds. If any person elected secretary-treasurer neglects or refuses to give bond as aforesaid within the time specified, his or her right to hold such office shall be terminated, and the ditch managers shall call a special meeting of the taxables to elect a new secretary-treasurer who shall give bond and security as provided in this section. 48 Del. Laws, c. 151, §  53;  7 Del. C. 1953, §  4164;  58 Del. Laws, c. 240, §  4;  70 Del. Laws, c. 186, §  1;
7 DE Code § 4165. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 41. Drainage of Lands and Management of Waters; Tax Ditches|Subchapter IV. Powers of Tax Ditch|§ 4165. Failure of ditch officer to perform duties; remedy; removal.

§ 4165. Failure of ditch officer to perform duties; remedy; removal. If any officer of a tax ditch fails to perform the duties imposed on him or her by this chapter, any taxable may petition the Superior Court from which the ditch order was issued and request an order directing said officer to carry out his or her duties, and upon his or her failure to comply with the order within the time stated therein, the taxable may further petition the Superior Court for the removal of the officer. 48 Del. Laws, c. 151, §  63;  7 Del. C. 1953, §  4165;  70 Del. Laws, c. 186, §  1;
7 DE Code § 4166. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 41. Drainage of Lands and Management of Waters; Tax Ditches|Subchapter IV. Powers of Tax Ditch|§ 4166. Signatures on instruments issued by tax ditch.

§ 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 of the tax ditch. 48 Del. Laws, c. 151, §  44;  7 Del. C. 1953, §  4166;  70 Del. Laws, c. 186, §  1;
7 DE Code § 4167. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 41. Drainage of Lands and Management of Waters; Tax Ditches|Subchapter IV. Powers of Tax Ditch|§ 4167. Liability of tax ditch officers.

§ 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 claims. 48 Del. Laws, c. 151, §  45;  7 Del. C. 1953, §  4167;  70 Del. Laws, c. 246, §  42;
7 DE Code § 4168. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 41. Drainage of Lands and Management of Waters; Tax Ditches|Subchapter IV. Powers of Tax Ditch|§ 4168. Limitation on borrowing power of tax ditch.

§ 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 assessment base established by the ditch order. 48 Del. Laws, c. 151, §  46;  7 Del. C. 1953, §  4168;  50 Del. Laws, c. 276, §  29;
7 DE Code § 4171. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 41. Drainage of Lands and Management of Waters; Tax Ditches|Subchapter V. Taxation|§ 4171. Duties of board of assessment; assessment book; assistance by Division of Watershed Stewardship.

§ 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 § 4162(4) of this title into a special assessment book and it shall keep the same as part of the permanent records of its office. It shall also change the name of the owner shown therein from time to time as such changes are warranted by transfers of the lands assessed, to new owners. (b) The Division of Watershed Stewardship shall assist the various boards of assessment of all 3 counties, upon request, to make such changes in their special ditch assessment books as are warranted by transfers of properties listed therein. 48 Del. Laws, c. 151, §  48;  7 Del. C. 1953, §  4171;  49 Del. Laws, c. 220, §  2;  50 Del. Laws, c. 276, §  30;  59 Del. Laws, c. 560, §  2;  77 Del. Laws, c. 430, §§  24, 25;
7 DE Code § 4172. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 41. Drainage of Lands and Management of Waters; Tax Ditches|Subchapter V. Taxation|§ 4172. Method of determining tax.

§ 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 assessment base for the tax ditch. 48 Del. Laws, c. 151, §  49;  7 Del. C. 1953, §  4172;  50 Del. Laws, c. 276, §  31;
7 DE Code § 4173. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 41. Drainage of Lands and Management of Waters; Tax Ditches|Subchapter V. Taxation|§ 4173. Warrants by ditch companies for collection of taxes.

§ 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 the receiver of taxes and county treasurer, which warrant shall be delivered not later than May 1 in each year. 43 Del. Laws, c. 219, §  1;  7 Del. C. 1953, §  4173;
7 DE Code § 4174. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 41. Drainage of Lands and Management of Waters; Tax Ditches|Subchapter V. Taxation|§ 4174. Warrants by tax ditches for collection of taxes.

§ 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 managers and the secretary-treasurer or the tax ditch and shall contain the following information:  (1) The name of tax ditch; (2) The location by county and hundred; (3) The date said warrant is delivered to the receiver of taxes and county treasurer; (4) The date that tax ditch assessment list was filed with county assessor; (5) Total of that assessment list; (6) Tax rate based on that assessment list; (7) Total tax to be collected; (8) Method of payment, if by installments; (9) Statement as to whether the warrant is for construction, special or maintenance taxes; (10) Amount and terms of loans, if any, secured by said tax warrant; (11) Person to be paid directly by receiver of taxes and county treasurer and amounts to be paid to him or her. (b) When a tax ditch includes 2 or more counties, separate tax warrants shall be executed by the ditch managers to each receiver of taxes and county treasurer thereof. 48 Del. Laws, c. 151, §  50;  7 Del. C. 1953, §  4174;  70 Del. Laws, c. 186, §  1;
7 DE Code § 4175. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 41. Drainage of Lands and Management of Waters; Tax Ditches|Subchapter V. Taxation|§ 4175. Collection and disposition of taxes levied by ditch company.

§ 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 company is situated, within a period of 90 days from the date of the warrant referred to in § 4173 of this title, in the same manner as provided by law for the collection of taxes for other purposes. The money collected, with respect to each ditch company, shall be deposited by the receiver of taxes and county treasurer in a bank in 1 or more accounts as the receiver of taxes and county treasurer shall determine. But records shall be kept by the receiver of taxes and county treasurer shall keep records which list separately each ditch company and each deposit made by each ditch company. The moneys so collected and deposited shall be withdrawn from the accounts only upon warrants drawn by the proper officer of the respective ditch companies. 43 Del. Laws, c. 219, §  1;  7 Del. C. 1953, §  4175;  50 Del. Laws, c. 78, §  1;  59 Del. Laws, c. 39, §§  1, 2;  70 Del. Laws, c. 186, §  1;
7 DE Code § 4176. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 41. Drainage of Lands and Management of Waters; Tax Ditches|Subchapter V. Taxation|§ 4176. Duties of receiver of taxes and county treasurer.

§ 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 county treasurer shall accept tax warrants in proper form from such tax ditches, shall refer to tax ditch assessment lists on file with the board of assessment of the county and shall collect such taxes warranted annually, pursuant to the terms of the warrants in the same manner as provided by law for the collection of county taxes, and money so collected shall be paid during the months of November, January and July to the receiver designated in the tax warrants. Warrants received not later than May 1 of each year, by the receiver of taxes and county treasurer, shall be processed to be collected during that same year. Tax warrants marked plainly as being for annual maintenance taxes shall be filed by the receiver of taxes and county treasurer in a special binder and the same shall be maintained as part of the permanent records of that office. Such annual maintenance taxes shall be deemed to have been levied by the tax ditch as of April 30 of each year, except the year in which the original or a revised maintenance tax warrant is delivered to the receiver of taxes and county treasurer, in which case the levy shall be effective from and after the date of the delivery of such warrant. Annual maintenance taxes, once warranted, shall be collected yearly by the receiver of taxes and county treasurer, except that an annual maintenance tax shall not be collected during any tax year when another warrant, whether for construction taxes or special taxes, for an identical portion of the tax ditch is in effect and is being collected. The receiver of taxes and county treasurer shall accept original tax warrants for annual maintenance taxes signed by the chairperson of the ditch managers and attested by the secretary-treasurer of the tax ditch. Such warrants may not be withdrawn and may not be revised except with the consent of the county soil conservation district, pursuant to § 4181 of this title. 48 Del. Laws, c. 151, §  51;  7 Del. C. 1953, §  4176;  50 Del. Laws, c. 276, §  32;  65 Del. Laws, c. 307, §  1;  70 Del. Laws, c. 186, §  1;