reglab/housing_qa huggingface dataset:
7 DE Code § 4362. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 43. Dredging and Management of Lagoons|Subchapter V. Taxation|§ 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. Laws, c. 389, §  1;
7 DE Code § 4363. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 43. Dredging and Management of Lagoons|Subchapter V. Taxation|§ 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 contain the following information:  (1) The name of the tax lagoon; (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 the tax lagoon assessment list was filed with the 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; and (11) Person to be paid directly by receiver of taxes and county treasurer and amounts to be paid to such person. (b) When a tax lagoon includes 2 or more counties, separate tax warrants shall be executed by the lagoon managers to each receiver of taxes and county treasurer thereof. 73 Del. Laws, c. 389, §  1;  70 Del. Laws, c. 186, §  1;
7 DE Code § 4364. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 43. Dredging and Management of Lagoons|Subchapter V. Taxation|§ 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 taxes and county treasurer shall accept tax warrants in proper form from such tax lagoons, shall refer to tax lagoon 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 lagoon 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 lagoon 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 lagoon managers and attested by the secretary-treasurer of the tax lagoon. Such warrants may not be withdrawn and may not be revised except with the consent of the county soil conservation district, pursuant to § 4369 of this title. 73 Del. Laws, c. 389, §  1;  70 Del. Laws, c. 186, §  1;
7 DE Code § 4365. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 43. Dredging and Management of Lagoons|Subchapter V. Taxation|§ 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 county treasurer. (b) In the event that the lagoon managers order the tax levied for the cost of construction to be paid in annual installments, the entire tax shall, nevertheless, constitute a present lien on the lands against which it is levied, and the amount of the first installment shall not be less than the sum of all payments for damages and compensation as set forth in the lagoon order, plus the costs and expenses incurred in the formation of a tax lagoon. 73 Del. Laws, c. 389, §  1;
7 DE Code § 4366. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 43. Dredging and Management of Lagoons|Subchapter V. Taxation|§ 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 to secure the payment of a certain designated loan, and if a loan is so secured, by reciting the amount and terms of the loan and from whom it is being obtained, and by directing the receiver of taxes and county treasurer to pay any such taxes collected directly to the creditor until the loan is repaid. Such warrant may not be withdrawn and may not be altered or cancelled without the written consent of the creditor until the loan is repaid. 73 Del. Laws, c. 389, §  1;  70 Del. Laws, c. 186, §  1;
7 DE Code § 4367. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 43. Dredging and Management of Lagoons|Subchapter V. Taxation|§ 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. 389, §  1;
7 DE Code § 4368. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 43. Dredging and Management of Lagoons|Subchapter V. Taxation|§ 4368. Lien of taxes; enforcement.

§ 4368. 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 or otherwise in the same manner as the lien for the county taxes. All such taxes shall be collected by the appropriate receiver of taxes and county treasurer as provided in § 4364 of this title. Penalties for failure to make payment by the due date shall apply to taxes levied under this chapter in the same manner and amount as in the case of county taxes, and funds so received shall be credited to the tax lagoon. 73 Del. Laws, c. 389, §  1;
7 DE Code § 4369. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 43. Dredging and Management of Lagoons|Subchapter V. Taxation|§ 4369. Adjustment of maintenance tax.

§ 4369. Adjustment of maintenance tax. When in the opinion of the lagoon managers the amount of the tax levied to defray the cost of maintenance is either insufficient or excessive, they may raise or lower the same for the current and succeeding years with the consent of the Division of Watershed Stewardship. If the annual maintenance tax is so raised or lowered, it shall be apportioned to each landowner in accordance with § 4362 of this title and a new maintenance tax warrant shall be delivered to the appropriate receiver of taxes and county treasurer. 73 Del. Laws, c. 389, §  1;  77 Del. Laws, c. 430, §  50;
7 DE Code § 4370. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 43. Dredging and Management of Lagoons|Subchapter V. Taxation|§ 4370. Limitation on liability of landowner for taxes.

§ 4370. Limitation on liability of landowner for taxes. No landowner shall be liable in any manner for any taxes levied by the tax lagoon against the lands of another owner. 73 Del. Laws, c. 389, §  1;
7 DE Code § 4381. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 43. Dredging and Management of Lagoons|Subchapter VI. General Provisions|§ 4381. Payment of damages and compensation.

§ 4381. Payment of damages and compensation. The damages and compensation awarded by the terms of the tax lagoon order shall be paid to the person entitled thereto out of the first funds available to the tax lagoon under this chapter, and no construction shall commence until said damages and compensation have been paid. 73 Del. Laws, c. 389, §  1;
7 DE Code § 4382. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 43. Dredging and Management of Lagoons|Subchapter VI. General Provisions|§ 4382. Obstruction of or damage to tax lagoon; civil and criminal liability.

§ 4382. Obstruction of or damage to tax lagoon; civil and criminal liability. (a) If any person wilfully or negligently obstructs or damages any part of a tax lagoon and upon request of the lagoon managers fails to remove the obstruction or to repair the damage at the person's own expense, the lagoon managers shall see that the obstruction is removed and that the damage is repaired. (b) The person so obstructing or damaging the tax lagoon shall be liable for all loss or injury caused thereby and the expenses or charges for remedying the same, and said loss or injury, expenses or charges may be sued for and recovered by the lagoon managers in the name of the tax lagoon before any justice of the peace in the county where the obstruction or damage occurred. (c) Whoever wilfully obstructs or damages any part of a tax lagoon, as specified in subsection (a) of this section, or wilfully interferes in any way with tax lagoon operations as provided for in this chapter or in a tax lagoon order made pursuant to this chapter shall be fined not more than $100. 73 Del. Laws, c. 389, §  1;
7 DE Code § 4383. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 43. Dredging and Management of Lagoons|Subchapter VI. General Provisions|§ 4383. Right of entry upon lands.

§ 4383. Right of entry upon lands. The Division of Watershed Stewardship, engineering personnel hired under § 4334 of this title, the Department of Natural Resources and Environmental Control, the lagoon management commissioners, the lagoon managers, or any of their employees or agents may enter upon any lands within the tax lagoon at all reasonable times in order to carry out the purpose of this chapter. 73 Del. Laws, c. 389, §  1;  77 Del. Laws, c. 430, §  52;
7 DE Code § 4384. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 43. Dredging and Management of Lagoons|Subchapter VI. General Provisions|§ 4384. Addition of territory to a tax lagoon.

§ 4384. Addition of territory to a tax lagoon. (a) Any landowner who desires that landowner's own lands to be included within a tax lagoon formed under this chapter may present a petition for an amendment to the existing lagoon order to include such lands to the Superior Court of the county which issued said lagoon order through the board of supervisors of the soil conservation district of the same county, and the procedure shall be substantially the same as the method in § 4385(3) of this title for amending a lagoon order, except that in addition to establishing an assessment base which will be the basis for all future lagoon taxes, for each parcel of land being included within the tax lagoon, a special assessment, based generally on the approximate total amount of taxes that would have been levied against such parcels of land since the tax lagoon was formed had such lands been within the original boundaries of said tax lagoon and other considerations, shall be determined by the board of lagoon commissioners and payment thereof prescribed in their report to the Superior Court. (b) In those cases when any landowner, directly or indirectly, alters lands to utilize any part of a tax lagoon to benefit land which is not within the original boundary of the tax lagoon as established in the lagoon order and which was not assessed as part of the tax lagoon, or which was not assessed to the prong or part of the tax lagoon utilized by the alteration, and when the landowner or owners have not secured an amendment to the lagoon order in accordance with the procedure set forth in subsection (a) of this section, it shall be assumed that such landowner accepts the liability for payment of a special assessment and costs incurred in processing an amendment to the lagoon order, in addition to all future lagoon taxes, and it shall be the duty of the lagoon managers in the name of the tax lagoon to present a petition for an amendment to the existing lagoon order to include such lands, in the same manner as set forth in subsection (a) of this section, and the procedure shall be the same as outlined in that subsection, except that estimated costs of processing the amendment shall be added to the special assessment, which will be established by the board of lagoon management commissioners. (c) In those cases when any landowner desires that landowner's own lands to be included within a tax lagoon and when agreement can be reached on the part of the landowner and the tax lagoon managers as to the special assessment to be paid and the assessment base to be established as the basis for all future lagoon taxes, then § 4385(1) or (2) of this title may be used to add the additional territory to the tax lagoon. 73 Del. Laws, c. 389, §  1;  70 Del. Laws, c. 186, §  1;
7 DE Code § 4386. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 43. Dredging and Management of Lagoons|Subchapter VI. General Provisions|§ 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 the same within a reasonable time after being given notice of such obstruction by the lagoon managers. 73 Del. Laws, c. 389, §  1;
7 DE Code § 4387. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 43. Dredging and Management of Lagoons|Subchapter VI. General Provisions|§ 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 Stewardship. If the tax lagoon has operated for at least 10 years and if the Division of Watershed Stewardship is of the opinion that the dissolution of such tax lagoon is in the public interest, it shall file the petition therefor, together with the recommendations of the Division of Watershed Stewardship in the office of the prothonotary of the county in which the original lagoon order was issued. After a petition for dissolution has been so filed, the Superior Court shall issue an order dissolving the tax lagoon. No such order of dissolution shall be issued unless and until all obligations of the tax lagoon have been paid in full and all commitments of the tax lagoon have been fulfilled. 73 Del. Laws, c. 389, §  1;  77 Del. Laws, c. 430, §  53;
7 DE Code § 4388. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 43. Dredging and Management of Lagoons|Subchapter VI. General Provisions|§ 4388. Appropriations to Department of Natural Resources and Environmental Control.

§ 4388. 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 lagoons shall be included in the annual appropriation bill (budget bill) of the General Assembly. 73 Del. Laws, c. 389, §  1;
7 DE Code § 4389. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 43. Dredging and Management of Lagoons|Subchapter VI. General Provisions|§ 4389. Notice of right-of-way, or assessment.

§ 4389. 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 with county tax parcel numbers and all owners of said parcels of real property located in that county which are subject to any portion of a right-of-way or assessment as part of a tax lagoon created by this chapter. The list shall be in alphabetical order by owner. The Department shall also certify and similarly file a list of any change of parcel numbers subject to such a right-of-way or assessment annually. Additionally, the Department shall certify and similarly file a list of any addition or deletion of a parcel or parcels subject to a right-of-way or assessment immediately upon making any such addition or deletion. (b) No later than 180 days after complying with subsection (a) of this section the Department shall certify and file with the prothonotary of each county a list of all parcels with county tax parcel numbers and all owners of said parcels listed in alphabetical order and designating which parcels are subject to a right-of-way and assessment and which parcels are subject only to an assessment. (c) The certified list submitted pursuant to subsection (a) or (b) of this section shall be confirmed by order of the Resident Judge of Superior Court for each county, which order shall:  (1) State the name of the tax lagoon; (2) State the owner's name(s) and that owner's county tax parcel number for each parcel subject to the right-of-way and assessment and each parcel subject to an assessment only; and (3) Direct that the order be recorded in the Office of the Recorder of Deeds in and for that county. (d) There shall be no charge or fee to file the list required by subsection (a) of this section. (e) There shall be no charge or fee to record the order pursuant to this subsection. 75 Del. Laws, c. 321, §  2;
7 DE Code § 4703. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 47. State Parks|Subchapter I. General Provisions|§ 4703. Fort Delaware State Park.

§ 4703. Fort Delaware State Park. (a) Pea Patch Island is declared to be a state park under the name of Fort Delaware State Park. (b) The Department of Natural Resources and Environmental Control shall repair Fort Delaware and shall thereafter maintain the same in a condition fit for visitation by the general public, and shall arrange and provide transportation facilities for such purpose. (c) The Department of Natural Resources and Environmental Control shall establish and collect reasonable fees and charges for transportation to the said park and visitation therein; all such fees and charges received by the said Department of Natural Resources and Environmental Control and any other funds received by it, except state appropriations, for the support of Fort Delaware State Park shall be paid to the State Treasurer, who shall retain the same in a special fund, to be expended upon proper vouchers of the Department of Natural Resources and Environmental Control only for the purpose of carrying out this section. (d) The officers of the Fort Delaware Society are named as an advisory board to the Department of Natural Resources and Environmental Control to make such recommendations for the care and maintenance of Fort Delaware State Park as they see fit. 48 Del. Laws, c. 373, §§  1, 2;  7 Del. C. 1953, §  4723;  50 Del. Laws, c. 402, §  1;  57 Del. Laws, c. 739, §  127;
7 DE Code § 4704. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 47. State Parks|Subchapter I. General Provisions|§ 4704. Trap Pond Project.

§ 4704. Trap Pond Project. The Department of Natural Resources and Environmental Control shall supervise and maintain the area known as the Trap Pond Project, located in Sussex County, consisting of approximately 1,000 acres, as a state park. 48 Del. Laws, c. 360, §§  1, 2;  7 Del. C. 1953, §  4724;  57 Del. Laws, c. 739, §  128;
7 DE Code § 4705. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 47. State Parks|Subchapter I. General Provisions|§ 4705. Licensing agents; service charge; regulations.

§ 4705. Licensing agents; service charge; regulations. (a) The Department may authorize as many qualified persons as licensing agents as it deems necessary to effectuate the efficient distribution of state park permits. (b) Licensing agents may add a service charge to the required fee for a state park permit, provided the service charge does not exceed $0.50 cents for an annual permit or daily permit book or $0.75 cents for a surf fishing vehicle permit. Such service charges, if imposed, shall be posted by the licensing agent and shall be clearly visible to prospective purchasers. (c) The Secretary may adopt, amend, modify or repeal rules and regulations to effectuate the policy and purpose of this section. 71 Del. Laws, c. 443, §  5;
7 DE Code § 4706. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 47. State Parks|Subchapter I. General Provisions|§ 4706. Zoning and use.

§ 4706. Zoning and use. Notwithstanding any provision of this chapter to the contrary, no state park, or any part thereof, or other area acquired primarily for recreational use, shall be rezoned, neither shall there be a change in the use of any such lands requiring a variance or subdivision approval, except upon 45 days prior notice to all elected members of the General Assembly in whose district such lands, or any part thereof, lie. 72 Del. Laws, c. 156, §  1;
7 DE Code § 4730. (2021)
2021 Delaware Code|Title 7 - Conservation|Chapter 47. State Parks|Subchapter II. The Fort Dupont Redevelopment and Preservation Act|§ 4730. Short title.

§ 4730. Short title. This subchapter shall be known, and may be cited, as “The Fort DuPont Redevelopment and Preservation Act.” 79 Del. Laws, c. 361, §  1;