reglab/statecodes huggingface dataset:
2023 Delaware Code › Title 7 - Conservation › Chapter 41. DRAINAGE OF LANDS AND MANAGEMENT OF WATERS; TAX DITCHES › Subchapter III. Formation of Tax Ditch; Procedure › § 4123. Report of investigation by Division of Watershed Stewardship.

§ 4123. Report of investigation by Division of Watershed Stewardship.
The Division of Watershed Stewardship shall make a formal report of its investigation to the county soil conservation district together with its recommendations.
48 Del. Laws, c. 151, §  11;  7 Del. C. 1953, §  4123;  57 Del. Laws, c. 739, §  184;  59 Del. Laws, c. 560, §  2;  70 Del. Laws, c. 246, §  15;  77 Del. Laws, c. 430, §  12;
2023 Delaware Code › Title 7 - Conservation › Chapter 41. DRAINAGE OF LANDS AND MANAGEMENT OF WATERS; TAX DITCHES › Subchapter III. Formation of Tax Ditch; Procedure › § 4124. Determination by county soil conservation district.

§ 4124. Determination by county soil conservation district.
The county soil conservation district shall, upon the basis of the information obtained under this chapter, determine whether the formation of the proposed tax ditch is practicable and feasible and is in the interest of the public health, safety and welfare.
48 Del. Laws, c. 151, §  12;  7 Del. C. 1953, §  4124;
2023 Delaware Code › Title 7 - Conservation › Chapter 41. DRAINAGE OF LANDS AND MANAGEMENT OF WATERS; TAX DITCHES › Subchapter III. Formation of Tax Ditch; Procedure › § 4125. Filing of petition and report; action by district when formation is found to be not practicable and feasible.

§ 4125. Filing of petition and report; action by district when formation is found to be not practicable and feasible.
(a) If the county soil conservation district determines that the formation of the proposed tax ditch is practicable, feasible and in the interest of the public health, safety and welfare, it shall file the petition in the office of the prothonotary of the county in which all or the major portion of the land involved is located, together with the report of the Division of Watershed Stewardship and such other relevant information as the district deems appropriate.
(b) Where the county soil conservation district determines that the formation of the proposed tax ditch is not practicable and feasible or is not in the interest of the public health, safety and welfare, it shall so notify all of the petitioners involved, and a new petition for the formation of that tax ditch may not be refiled for a period of 1 year from the date of said notice.
48 Del. Laws, c. 151, §  13;  7 Del. C. 1953, §  4125;  50 Del. Laws, c. 276, §  8;  59 Del. Laws, c. 560, §  2;  70 Del. Laws, c. 246, §  16;  77 Del. Laws, c. 430, §  13;
2023 Delaware Code › Title 7 - Conservation › Chapter 41. DRAINAGE OF LANDS AND MANAGEMENT OF WATERS; TAX DITCHES › Subchapter III. Formation of Tax Ditch; Procedure › § 4126. Determinations to be made by board of ditch commissioners.

§ 4126. Determinations to be made by board of ditch commissioners.
(a) Upon the filing of a petition for the formation of a tax ditch in the office of the prothonotary of a county, the board of ditch commissioners of such county, acting as officers of the Court, shall, at the direction of the resident judge thereof, go upon the lands that may be included in the tax ditch and determine the approximate sizes, grades and locations of the required drainage ditches; the approximate sizes, locations and specifications for required dikes, levees, structures and other necessary works of improvement; the location of public roads and railroads, and public utility installations within the proposed tax ditch; the exterior boundaries of the tax ditch; the approximate boundaries of each farm, parcel or piece of land within the tax ditch; the location and extent of needed permanent rights-of-way; the estimated total cost of all required tax ditch works of improvement; the damages to lands, if any, which will result from the construction of the tax ditch; and an equitable basis, considering relative benefits to each landowner, for the distribution of costs. The board of ditch commissioners shall obtain from the county soil conservation district such assistance and information as is needed in making the required determinations.
(b) When all of the landowners involved, with the approval of the board of ditch commissioners and with the cooperation of the county soil conservation district and the Division of Watershed Stewardship:
(1) Jointly make the determinations regularly assigned to the board of ditch commissioners in subsection (a) of this section and in § 4127 of this title, and
(2) Prepare the assessment list required by § 4129 of this title, and
(3) Supply any additional data necessary to complete the report of the board of ditch commissioners required by § 4130 of this title, and
(4) Personally sign a statement to the effect that they approve the formation of the tax ditch,
the board of ditch commissioners shall prepare their report from said determinations and such data without going upon the lands involved.
48 Del. Laws, c. 151, §  16;  7 Del. C. 1953, §  4126;  50 Del. Laws, c. 276, §  9;  59 Del. Laws, c. 560, §  2;  70 Del. Laws, c. 246, §§  17-22;  77 Del. Laws, c. 430, §  14;
2023 Delaware Code › Title 7 - Conservation › Chapter 41. DRAINAGE OF LANDS AND MANAGEMENT OF WATERS; TAX DITCHES › Subchapter III. Formation of Tax Ditch; Procedure › § 4127. Existing works of improvement; compensation for work done thereon.

§ 4127. Existing works of improvement; compensation for work done thereon.
The board of ditch commissioners may deem adequate any works of improvement already constructed, including but not limited to ditches and structures and may incorporate these in the tax ditch, and may allow a fair compensation to landowners for work previously done by them on such works of improvement.
48 Del. Laws, c. 151, §  17;  7 Del. C. 1953, §  4127;  50 Del. Laws, c. 276, §  10;
2023 Delaware Code › Title 7 - Conservation › Chapter 41. DRAINAGE OF LANDS AND MANAGEMENT OF WATERS; TAX DITCHES › Subchapter III. Formation of Tax Ditch; Procedure › § 4128. Factors in determination of cost.

§ 4128. Factors in determination of cost.
(a) In determining the total cost of the proposed tax ditch works of improvement, the board of ditch commissioners shall include, among other things, the estimated costs of construction, the estimated cost of forming the tax ditch, the amount of damages, if any, awarded to landowners and the amount of compensation, if any, to be paid to landowners for works of improvement previously constructed and deemed adequate under § 4127 of this title.
(b) The estimated cost of interest which will develop if the tax ditch borrows money to finance construction and the estimated cost of annual maintenance shall not be included in the total cost of the proposed tax ditch works of improvement.
48 Del. Laws, c. 151, §  18;  7 Del. C. 1953, §  4128;  50 Del. Laws, c. 276, §  11;
2023 Delaware Code › Title 7 - Conservation › Chapter 41. DRAINAGE OF LANDS AND MANAGEMENT OF WATERS; TAX DITCHES › Subchapter III. Formation of Tax Ditch; Procedure › § 4129. Assessment list.

§ 4129. Assessment list.
After determining the basis for distribution of costs among the landowners, the board of ditch commissioners shall prepare an assessment list which shall show the names of all owners of property, wholly or partly within the watershed of the proposed tax ditch, together with addresses and descriptions of those properties as currently recorded by the board of assessment of the county. The list shall also show, for each property, that portion, expressed in acres, which is within the watershed or drainage area. The cost-sharing or assessment base, expressed in dollars, for each of said properties shall also be shown. The sum of the individual property assessment bases shall be termed the total assessment base which in all cases shall be equal to or greater than the total cost of the proposed tax ditch works of improvement. The assessment list, as modified by the ditch order, described in § 4137 of this title, shall be the basis for all taxes levied under this chapter.
48 Del. Laws, c. 151, §  19;  7 Del. C. 1953, §  4129;  50 Del. Laws, c. 276, §  12;
2023 Delaware Code › Title 7 - Conservation › Chapter 41. DRAINAGE OF LANDS AND MANAGEMENT OF WATERS; TAX DITCHES › Subchapter III. Formation of Tax Ditch; Procedure › § 4130. Proposed report of board of ditch commissioners.

§ 4130. Proposed report of board of ditch commissioners.
The board of ditch commissioners, with the assistance of the Division of Watershed Stewardship, shall prepare a proposed report containing the following determinations and information:
(1) The name of the proposed tax ditch;
(2) The hundred and the county in which the proposed tax ditch is situated;
(3) A map, drawing or aerial photograph, to a suitable scale, on which the following is shown:
a. The main ditch, all prongs, all subprongs and other divisions of the proposed tax ditch;
b. All dikes, levees, structures and other works of improvement of the proposed tax ditch;
c. All railroads, public highways and all public utility installations near the points where such reach, cross or pass close to any part of the proposed tax ditch;
d. The exterior boundaries of the tax ditch;
e. The approximate boundaries of each farm, parcel or piece of land within the proposed tax ditch, together with the identification of each farm, parcel or piece of land by name or code number;
f. The location and extent of rights-of-way, including overhead and underground clearances where necessary, assigned to the tax ditch for construction and maintenance operations;
(4) The estimated total cost of the proposed tax ditch works of improvement;
(5) The assessment list required under § 4129 of this title;
(6) Factors which influenced the determination of relative benefits and the basis for distribution of costs among the landowners, and other pertinent information;
(7) The names of all landowners awarded damages or to be paid compensation for works of improvement previously constructed and deemed adequate under § 4127 of this title; and the amount of damages or compensation to which each such landowner is entitled; and factors which influenced the determination of the damages awarded and compensation to be paid;
(8) The number of ditch managers, not less than 2 nor more than 5, required to conduct the business affairs of the proposed tax ditch;
(9) In the case of a previously existent drainage organization, the amount of present assets to be turned over to, or liabilities to be assumed by the proposed tax ditch.
48 Del. Laws, c. 151, §  20;  7 Del. C. 1953, §  4130;  50 Del. Laws, c. 276, §  13;  56 Del. Laws, c. 312, §  3;  59 Del. Laws, c. 560, §  2;  70 Del. Laws, c. 246, §§  23, 24;  77 Del. Laws, c. 430, §  15;
2023 Delaware Code › Title 7 - Conservation › Chapter 41. DRAINAGE OF LANDS AND MANAGEMENT OF WATERS; TAX DITCHES › Subchapter III. Formation of Tax Ditch; Procedure › § 4131. Notice of hearing on establishment of tax ditch.

§ 4131. Notice of hearing on establishment of tax ditch.
Upon completion of the proposed report required by § 4130 of this title, the board of ditch commissioners shall notify all owners of property, wholly or partly within the watershed of the proposed tax ditch, of a hearing concerning the establishment of said tax ditch to be held in the county in which all or the major portion of the lands involved is located. The notice shall be mailed by 1st-class mail at least 20 days prior to the hearing and shall designate the time and place thereof. It shall also state that the purpose of the hearing is to consider the formation of a tax ditch which may affect the lands of the person notified and to hold a referendum among the affected landowners concerning the establishment of a tax ditch. In addition, the notice shall state the place where a copy of the above proposed report of the board of ditch commissioners will be open to inspection for at least 5 days, excepting Saturday and Sunday, prior to the hearing date.
48 Del. Laws, c. 151, §  21;  7 Del. C. 1953, §  4131;  50 Del. Laws, c. 276, §  14;  70 Del. Laws, c. 246, §§  25-27;
2023 Delaware Code › Title 7 - Conservation › Chapter 41. DRAINAGE OF LANDS AND MANAGEMENT OF WATERS; TAX DITCHES › Subchapter III. Formation of Tax Ditch; Procedure › § 4132. Hearing; adoption of proposed report; right to adjourn hearing; referendum.

§ 4132. Hearing; adoption of proposed report; right to adjourn hearing; referendum.
At the time and place designated in the notice, the board of ditch commissioners, with the assistance of the Division of Watershed Stewardship, shall hold a hearing at which all persons interested shall have an opportunity to express their opinions on and objections to the proposed report required by § 4130 of this title. The board of ditch commissioners shall make such changes in the proposed report as it deems warranted from evidence presented at the hearing, and shall then adopt the report and declare it final. If, however, as a result of the hearing, the board of ditch commissioners deems it advisable, it may adjourn the hearing in order to enable it to reexamine and modify its report in the light of the opinions and objections expressed at the hearing. The hearing may be adjourned to a fixed future date with no additional notification required or adjourned to an unspecified future date for which the notification and display procedures of § 4131 of this title will again apply. At the conclusion of the hearing, a referendum shall be held under the supervision of the board of ditch commissioners and the Division of Watershed Stewardship. The referendum shall afford each landowner the opportunity to cast a ballot for or against the formation of the proposed tax ditch in accordance with the final report of the board of ditch commissioners. Each landowner shall be entitled to the same number of votes as the number of dollars shown as the assessment base for the lands by the board of ditch commissioners.
48 Del. Laws, c. 151, §  22;  7 Del. C. 1953, §  4132;  50 Del. Laws, c. 276, §  15;  59 Del. Laws, c. 560, §  2;  70 Del. Laws, c. 186, §  1;  70 Del. Laws, c. 246, §§  28, 29;  77 Del. Laws, c. 430, §  16;
2023 Delaware Code › Title 7 - Conservation › Chapter 41. DRAINAGE OF LANDS AND MANAGEMENT OF WATERS; TAX DITCHES › Subchapter III. Formation of Tax Ditch; Procedure › § 4133. Contents of report; filing.

§ 4133. Contents of report; filing.
After holding the hearing and supervising the referendum provided for in § 4132 of this title, the board of ditch commissioners shall file the original and 2 copies of its final report in the office of the prothonotary of the county in which all or the major portion of the lands involved is located, and shall attach to the report a certificate stating the results of the referendum and the place where and the time when it was held. The board of ditch commissioners shall also prepare and attach to the report a statement showing:
(1) Whether the board of ditch commissioners has fully discharged the duties assigned to it as prescribed by law;
(2) Whether the proposed tax ditch is practicable and feasible and in the interest of the public health, safety and welfare;
(3) Whether in laying out the tax ditch, the lands of every landowner assessed are directly or indirectly affected by some part of the proposed tax ditch;
(4) Any objections made to the report of the board of ditch commissioners which did not warrant further changes in the report and the reasons therefor;
(5) Whether, in the opinion of the board of ditch commissioners, the benefits that will result from the construction of the proposed tax ditch will exceed the total cost;
(6) Any other recommendations or information which the board of ditch commissioners deems pertinent.
48 Del. Laws, c. 151, §  23;  7 Del. C. 1953, §  4133;  50 Del. Laws, c. 276, §  16;  70 Del. Laws, c. 246, §§  30, 31;
2023 Delaware Code › Title 7 - Conservation › Chapter 41. DRAINAGE OF LANDS AND MANAGEMENT OF WATERS; TAX DITCHES › Subchapter III. Formation of Tax Ditch; Procedure › § 4134. Signing of commissioners' report; dissent.

§ 4134. Signing of commissioners' report; dissent.
The report of the board of ditch commissioners, including the statement required by § 4133 of this title, shall be signed by all of the commissioners concurring therein. Any ditch commissioner who dissents therefrom shall attach to the report the reasons for his or her dissent.
48 Del. Laws, c. 151, §  24;  7 Del. C. 1953, §  4134;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 7 - Conservation › Chapter 41. DRAINAGE OF LANDS AND MANAGEMENT OF WATERS; TAX DITCHES › Subchapter III. Formation of Tax Ditch; Procedure › § 4135. Waiving of commissioners' hearing and referendum.

§ 4135. Waiving of 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 ditch commissioners and that they favor the formation of the tax ditch, the board of ditch commissioners shall not hold a hearing and referendum, pursuant to § 4132 of this title, nor shall they give notice thereof as pursuant to § 4131 of this title, but they shall prepare the statement required and file their report, pursuant to § 4133 of this title, without a certificate of referendum.
48 Del. Laws, c. 151, §  25;  7 Del. C. 1953, §  4135;  50 Del. Laws, c. 276, §  17;
2023 Delaware Code › Title 7 - Conservation › Chapter 41. DRAINAGE OF LANDS AND MANAGEMENT OF WATERS; TAX DITCHES › Subchapter III. Formation of Tax Ditch; Procedure › § 4137. Final hearing; ditch order.

§ 4137. Final hearing; ditch 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 ditch commissioners. The Superior Court shall review the report of the board of ditch commissioners and any objections filed thereto, and make, in consultation with the ditch commissioners, such changes as are necessary to render substantial and equal justice to all interested persons. Damages to any 1 landowner shall not be grounds for denying the petition, but may be used to adjust the assessment base of that property or the damages to be paid to that landowner and shall be considered as part of the total cost of the proposed tax ditch. If the conditions set forth in § 4136(c) of this title, still exist after the objections have been considered and the necessary changes have been made in the report of the board of ditch commissioners, the Superior Court shall confirm the report and issue an order granting the petition for the formation of the proposed tax ditch, said order to be known as the ditch order. The confirmed report shall be considered a part of said ditch order. If no objections are presented at the final hearing before the Superior Court the ditch order shall become effective when issued.
48 Del. Laws, c. 151, §  27;  7 Del. C. 1953, §  4137;  50 Del. Laws, c. 276, §  19;  70 Del. Laws, c. 186, §  1;  70 Del. Laws, c. 246, §§  34-36;
2023 Delaware Code › Title 7 - Conservation › Chapter 41. DRAINAGE OF LANDS AND MANAGEMENT OF WATERS; TAX DITCHES › Subchapter III. Formation of Tax Ditch; Procedure › § 4138. Right to jury trial; procedure.

§ 4138. Right to jury trial; procedure.
When objections to the report of the board of ditch commissioners are filed in writing with the Superior Court and when the party filing feels aggrieved by the report of the board of ditch commissioners, such party may apply to the Superior Court, within 30 days after the issuance of the ditch order, for an order in the nature of a writ of inquiry to ascertain by the verdict of a jury at the bar of the Court, the full and true value of the relative benefits, damages, injury or loss which will result to the lands of such person from the construction of the proposed tax ditch.
48 Del. Laws, c. 151, §  28;  7 Del. C. 1953, §  4138;  50 Del. Laws, c. 276, §  20;
2023 Delaware Code › Title 7 - Conservation › Chapter 41. DRAINAGE OF LANDS AND MANAGEMENT OF WATERS; TAX DITCHES › Subchapter III. Formation of Tax Ditch; Procedure › § 4139. Defense of contested ditch orders; Attorney General.

§ 4139. Defense of contested ditch orders; Attorney General.
If the ditch order is contested, the board of ditch commissioners shall defend the order, and in conducting its defense, the board shall be represented by the Attorney General of the State.
48 Del. Laws, c. 151, §  29;  7 Del. C. 1953, §  4139;
2023 Delaware Code › Title 7 - Conservation › Chapter 41. DRAINAGE OF LANDS AND MANAGEMENT OF WATERS; TAX DITCHES › Subchapter III. Formation of Tax Ditch; Procedure › § 4140. Notice of final action on ditch order.

§ 4140. Notice of final action on ditch order.
When the ditch order has become effective because no objection has been filed, or because the right to appeal therefrom has expired, the prothonotary shall notify the Division of Watershed Stewardship and the appropriate county soil conservation district accordingly, and shall forward 2 certified copies of the ditch order to the Division of Watershed Stewardship.
48 Del. Laws, c. 151, §  30;  7 Del. C. 1953, §  4140;  50 Del. Laws, c. 276, §  21;  59 Del. Laws, c. 560, §  2;  77 Del. Laws, c. 430, §  17;
2023 Delaware Code › Title 7 - Conservation › Chapter 41. DRAINAGE OF LANDS AND MANAGEMENT OF WATERS; TAX DITCHES › Subchapter III. Formation of Tax Ditch; Procedure › § 4141. Permanent court record.

§ 4141. Permanent court record.
The ditch order, together with any amendment thereto, shall be a permanent court record and shall be kept in the office of the prothonotary of the county wherein it was issued and copies of the ditch order shall be recorded in a Tax Ditch Volume in the office of the recorder of deeds in the county where the tax ditch is located. A filing fee for all new tax ditch orders shall be charged by the office of the recorder of deeds after the effective date of this legislation. It shall not be removed from that office except in cases where an emergency so requires. The prothonotary shall make such docket entries of proceedings as directed by rule of court.
48 Del. Laws, c. 151, §  31;  7 Del. C. 1953, §  4141;  50 Del. Laws, c. 276, §  22;  74 Del. Laws, c. 386, §  1;
2023 Delaware Code › Title 7 - Conservation › Chapter 41. DRAINAGE OF LANDS AND MANAGEMENT OF WATERS; TAX DITCHES › Subchapter III. Formation of Tax Ditch; Procedure › § 4142. Employment of private engineer by landowners.

§ 4142. Employment of private engineer by landowners.
If the board of supervisors of the county soil conservation district in which all or the major portion of the area involved is located determines that the formation of a tax ditch is practicable and feasible and is in the interest of the public health, safety and welfare, the interested landowner or owners may at any time thereafter employ at their expense engineering personnel of their selection to assist the Division of Watershed Stewardship.
48 Del. Laws, c. 151, §  32;  7 Del. C. 1953, §  4142;  59 Del. Laws, c. 560, §  2;  70 Del. Laws, c. 246, §  37;  77 Del. Laws, c. 430, §  18;
2023 Delaware Code › Title 7 - Conservation › Chapter 41. DRAINAGE OF LANDS AND MANAGEMENT OF WATERS; TAX DITCHES › Subchapter III. Formation of Tax Ditch; Procedure › § 4143. Exclusive procedure for determination of damages.

§ 4143. Exclusive procedure for determination of damages.
The determination, assessment or award of damages or other compensation to be paid to any landowner in connection with the formation of a tax ditch shall be made under and in accordance with this chapter. Chapter 61 of Title 10 shall not be applicable to proceedings to organize a tax ditch under this chapter.
7 Del. C. 1953, §  4143;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 Delaware Code › Title 7 - Conservation › Chapter 41. DRAINAGE OF LANDS AND MANAGEMENT OF WATERS; TAX DITCHES › Subchapter V. Taxation › § 4177. Installment payment of taxes for construction; lien; amount of first installment.

§ 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 forwarded to the appropriate receiver of taxes and county treasurer.
(b) In the event that the ditch 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 ditch order, plus the costs and expenses incurred in the formation of a tax ditch.
48 Del. Laws, c. 151, §  54;  7 Del. C. 1953, §  4177;