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2023 Delaware Code › Title 7 - Conservation › Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS › Subchapter III. Formation of Tax Lagoon; Procedure › § 4310. Nature of a tax lagoon.

§ 4310. Nature of a tax lagoon.
A tax lagoon organized under this chapter shall constitute a governmental subdivision of this State and a public body, corporate and politic, exercising public powers.
73 Del. Laws, c. 389, §  1;
2023 Delaware Code › Title 7 - Conservation › Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS › Subchapter III. Formation of Tax Lagoon; Procedure › § 4311. Petition for formation of a tax lagoon; assistance by Division of Watershed Stewardship.

§ 4311. Petition for formation of a tax lagoon; assistance by Division of Watershed Stewardship.
(a) Whenever 1 or more of the owners of any lands desire their lagoons to be dredged or managed, they may present a petition for the formation of a tax lagoon to the Superior Court of the county in which all or the major portion of the area involved is located through the Division of Watershed Stewardship.
(b) The services of the Division of Watershed Stewardship shall be available to assist the landowners in the preparation of such petitions.
73 Del. Laws, c. 389, §  1;  77 Del. Laws, c. 430, §§  32, 33;
2023 Delaware Code › Title 7 - Conservation › Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS › Subchapter III. Formation of Tax Lagoon; Procedure › § 4312. Form of petition.

§ 4312. Form of petition.
A petition for the formation of a tax lagoon shall be in the following form:
PETITION
________________
To the Superior Court of ________________________________ County through the Division of Watershed Stewardship:
Whereas the undersigned (is)(are) the owner(s) of subaqueous lands within lagoon areas subject to sedimentation or in need of water management situated in ________________________________ Hundred(s) ________________________________ County (Counties), and the State of Delaware, said lands being more particularly described as follows ________________
________________
________________
________________; and
Whereas the dredging and the prevention of sedimentation of said subaqueous lands within lagoons would be a public benefit and conducive to the public health, safety and welfare; and
Whereas the undersigned desire that a tax lagoon be formed under the provisions of Chapter 43 of Title 7 of the Delaware Code, said tax lagoon to be known as ________________________________ Tax Lagoon;
The undersigned therefore request the Division of Watershed Stewardship to make the investigation required under the above cited chapter and, if the findings thereon be favorable, to file this petition in the office of the Prothonotary of ________________________________ County so that the Superior Court of said county may take the necessary steps required by law to issue an order establishing ________________________________ Tax Lagoon.
Dated this ________date day of ________________month , ________year , at ________________________________, Delaware.
________________
(Space for Signatures)
73 Del. Laws, c. 389, §  1;  77 Del. Laws, c. 430, §  34;
2023 Delaware Code › Title 7 - Conservation › Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS › Subchapter III. Formation of Tax Lagoon; Procedure › § 4313. Name of tax lagoon.

§ 4313. Name of tax lagoon.
The name of any tax lagoon established under this chapter shall not be the same as the name of any existing tax lagoon management organization within the same county.
73 Del. Laws, c. 389, §  1;
2023 Delaware Code › Title 7 - Conservation › Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS › Subchapter III. Formation of Tax Lagoon; Procedure › § 4314. Deposit upon filing of petitions for tax lagoon.

§ 4314. Deposit upon filing of petitions for tax lagoon.
(a) The Division of Watershed Stewardship shall require that a specified sum be deposited with it by the petitioners before the petition is filed in the office of the prothonotary to cover filing fees, mailing and other necessary expenses. The amount of the deposit shall be determined by the Division of Watershed Stewardship and may vary according to the size of the area involved, the complexity of the problem, and other pertinent factors. If the original deposit is not sufficient, the Division of Watershed Stewardship shall require an additional deposit as soon as the need for such becomes evident.
(b) The Division of Watershed Stewardship shall keep an account of such deposits and shall return any unused portion thereof to the petitioners upon completion of final action by the Superior Court. When such action is favorable, the petitioners shall be repaid out of the first moneys collected by the tax lagoon all expenses of formation charged to them by the Division of Watershed Stewardship.
(c) From the funds deposited with it pursuant to this section, the Division of Watershed Stewardship shall pay filing fees, mailing and other necessary expenses incurred in the investigation and formation of a tax lagoon.
73 Del. Laws, c. 389, §  1;  77 Del. Laws, c. 430, §  35;
2023 Delaware Code › Title 7 - Conservation › Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS › Subchapter III. Formation of Tax Lagoon; Procedure › § 4315. Duties of the Division of Watershed Stewardship upon receipt of petition.

§ 4315. Duties of the Division of Watershed Stewardship upon receipt of petition.
The board of supervisors of the county soil conservation district, upon receipt of a petition for the formation of a tax lagoon, shall determine whether the petition is in the form set forth in § 4312 of this title and has been properly executed. If the petition is in the prescribed form and has been properly executed, the board shall immediately notify the Division of Watershed Stewardship and by virtue of such action shall have made available to it the services of the Department of Natural Resources and Environmental Control to assist it with the investigation concerning the possible formation of the tax lagoon.
73 Del. Laws, c. 389, §  1;  77 Del. Laws, c. 430, §  36;
2023 Delaware Code › Title 7 - Conservation › Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS › Subchapter III. Formation of Tax Lagoon; Procedure › § 4316. Investigation; hearing.

§ 4316. Investigation; hearing.
The Division of Watershed Stewardship shall cause an investigation to be made in order to ascertain the general location and approximate boundaries of the proposed tax lagoon and to obtain other information to determine whether the formation of the tax lagoon is practicable and feasible and is in the interest of the public health, safety and welfare. The Division of Watershed Stewardship may hold such hearings as it deems necessary in order to assist it in making such determination.
73 Del. Laws, c. 389, §  1;  77 Del. Laws, c. 430, §  37;
2023 Delaware Code › Title 7 - Conservation › Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS › Subchapter III. Formation of Tax Lagoon; Procedure › § 4317. Filing of petition and report; action by district when formation is found to be not practicable and feasible.

§ 4317. Filing of petition and report; action by district when formation is found to be not practicable and feasible.
(a) If the Division of Watershed Stewardship determines that the formation of the proposed tax lagoon 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.
(b) Where the Division of Watershed Stewardship determines that the formation of the proposed tax lagoon 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 lagoon may not be refiled for a period of 1 year from the date of said notice.
73 Del. Laws, c. 389, §  1;  77 Del. Laws, c. 430, §  38;
2023 Delaware Code › Title 7 - Conservation › Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS › Subchapter III. Formation of Tax Lagoon; Procedure › § 4318. Determinations to be made by board of lagoon management commissioners.

§ 4318. Determinations to be made by board of lagoon management commissioners.
(a) Upon the filing of a petition for the formation of a tax lagoon in the office of the prothonotary of a county, the board of lagoon management 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 lagoon and determine the approximate dimensions and volume of the required dredging; the approximate sizes, locations and specifications for required disposal facilities and other necessary works of improvement; the location of public roads and railroads and public utility installations within the proposed tax lagoon; the exterior boundaries of the tax lagoon; the approximate boundaries of each parcel or piece of land within the tax lagoon; the location and extent of needed permanent rights-of-way; the estimated total cost of all required tax lagoon works of improvement; the damages to lands, if any, which will result from the dredging of the tax lagoon; and an equitable basis, considering relative benefits to each landowner, for the distribution of costs. The board of lagoon management commissioners shall obtain from the Division of Watershed Stewardship 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 lagoon management commissioners and with the cooperation of the Division of Watershed Stewardship:
(1) Jointly make the determinations regularly assigned to the lagoon management commissioners in subsection (a) of this section and in § 4319 of this title;
(2) Prepare the assessment list required by § 4321 of this title;
(3) Supply any additional data necessary to complete the report of the board of lagoon management commissioners required by § 4322 of this title; and
(4) Personally sign a statement to the effect that they approve the formation of the tax lagoon;
The board of lagoon management commissioners shall prepare their report from said determinations and such data without going upon the lands involved.
73 Del. Laws, c. 389, §  1;  77 Del. Laws, c. 430, §  39;
2023 Delaware Code › Title 7 - Conservation › Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS › Subchapter III. Formation of Tax Lagoon; Procedure › § 4319. Existing works of improvement; compensation for work done thereon.

§ 4319. Existing works of improvement; compensation for work done thereon.
The board of lagoon management commissioners may deem adequate any works of improvement already performed, including but not limited to dredging, and may allow a fair compensation to landowners for work previously done by them on such works of improvement.
73 Del. Laws, c. 389, §  1;
2023 Delaware Code › Title 7 - Conservation › Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS › Subchapter III. Formation of Tax Lagoon; Procedure › § 4320. Factors in determination of cost.

§ 4320. Factors in determination of cost.
(a) In determining the total cost of the proposed tax lagoon works of improvement, the board of lagoon management commissioners shall include, among other things, the estimated costs of dredging, the estimated cost of forming the tax lagoon, 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 performed and deemed adequate under § 4319 of this title.
(b) The estimated cost of interest which will develop if the tax lagoon borrows money to finance the dredging of the lagoon shall not be included in the total cost of the proposed tax lagoon works of improvement.
73 Del. Laws, c. 389, §  1;
2023 Delaware Code › Title 7 - Conservation › Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS › Subchapter III. Formation of Tax Lagoon; Procedure › § 4321. Assessment list.

§ 4321. Assessment list.
After determining the basis for distribution of costs among the landowners, the board of lagoon management commissioners shall prepare an assessment list which shall show the names of all owners of property whom it deems will benefit from the proposed tax lagoon, together with addresses and descriptions of those properties as currently recorded by the board of assessment of the county. The list shall also show if the properties are located on the tax lagoon. 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 lagoon works of improvement. The assessment list, as modified by the lagoon order described in § 4329 of this title, shall be the basis for all taxes levied under this chapter.
73 Del. Laws, c. 389, §  1;
2023 Delaware Code › Title 7 - Conservation › Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS › Subchapter III. Formation of Tax Lagoon; Procedure › § 4322. Proposed report of board of lagoon management commissioners.

§ 4322. Proposed report of board of lagoon management commissioners.
The board of lagoon management 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 lagoon;
(2) The hundred and the county in which the proposed tax lagoon is situated;
(3) A map, drawing or aerial photograph, to a suitable scale, on which the following is shown:
a. The main lagoon, all prongs, all subprongs and other divisions of the proposed tax lagoon;
b. All dikes, levees, structures and other works of improvement of the proposed tax lagoon;
c. All railroads, public highways and public utility installations near the points where such reach, cross or pass close to any part of the proposed tax lagoon;
d. The exterior boundaries of the tax lagoon;
e. The approximate boundaries of each parcel or piece of land within the proposed tax lagoon, together with the identification of each parcel or piece of land by name or code number; and
f. The location and extent of rights-of-way, including overhead and underground clearances where necessary, assigned to the tax lagoon for dredging operations;
(4) The estimated total cost of the proposed tax lagoon works of improvement;
(5) The assessment list required under § 4321 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 § 4319 of this title, 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; and
(8) The number of lagoon managers, not less than 2 nor more than 5, required to conduct the business affairs of the proposed tax lagoon.
73 Del. Laws, c. 389, §  1;  77 Del. Laws, c. 430, §  40;
2023 Delaware Code › Title 7 - Conservation › Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS › Subchapter III. Formation of Tax Lagoon; Procedure › § 4323. Notice of hearing on establishment of tax lagoon.

§ 4323. Notice of hearing on establishment of tax lagoon.
Upon completion of the proposed report required by § 4322 of this title, the board of lagoon management commissioners shall notify all owners of property in the proposed tax lagoon area of a hearing concerning the establishment of said tax lagoon 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 first 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 lagoon which may affect the lands of the person notified and to hold a referendum among the affected landowners concerning the establishment of a tax lagoon. In addition, the notice shall state the place where a copy of the above proposed report of the board of lagoon management commissioners will be open to inspection for at least 5 days, excepting Saturday and Sunday, prior to the hearing date.
73 Del. Laws, c. 389, §  1;
2023 Delaware Code › Title 7 - Conservation › Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS › Subchapter III. Formation of Tax Lagoon; Procedure › § 4324. Hearing; adoption of proposed report; right to adjourn hearing; referendum.

§ 4324. Hearing; adoption of proposed report; right to adjourn hearing; referendum.
At the time and place designated in the notice, the board of lagoon management 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 § 4322 of this title. The board of lagoon management 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 lagoon management 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 § 4323 of this title will again apply. At the conclusion of the hearing, a referendum shall be held under the supervision of the board of lagoon management 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 lagoon in accordance with the final report of the board of lagoon management 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 lagoon management commissioners. A referendum to approve a proposed tax lagoon shall be adopted only if passed by a three-fourths majority.
73 Del. Laws, c. 389, §  1;  77 Del. Laws, c. 430, §  41;
2023 Delaware Code › Title 7 - Conservation › Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS › Subchapter III. Formation of Tax Lagoon; Procedure › § 4325. Contents of report; filing.

§ 4325. Contents of report; filing.
After holding the hearing and supervising the referendum provided for in § 4324 of this title, the board of lagoon management 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 lagoon management commissioners shall also prepare and attach to the report a statement showing:
(1) Whether the board of lagoon management commissioners has fully discharged the duties assigned to it as prescribed by law;
(2) Whether the proposed tax lagoon is practicable and feasible and in the interest of the public health, safety and welfare;
(3) Whether in laying out the tax lagoon, the lands of every landowner assessed are directly or indirectly affected by some part of the proposed tax lagoon;
(4) Any objections made to the report of the board of lagoon management commissioners which did not warrant further changes in the report and the reasons therefor;
(5) Whether, in the opinion of the board of lagoon management commissioners, the benefits that will result from the construction of the proposed tax lagoon will exceed the total cost; and
(6) Any other recommendations or information which the board of lagoon management commissioners deems pertinent.
73 Del. Laws, c. 389, §  1;
2023 Delaware Code › Title 7 - Conservation › Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS › Subchapter III. Formation of Tax Lagoon; Procedure › § 4326. Signing of lagoon management commissioners' report; dissent.

§ 4326. Signing of lagoon management commissioners' report; dissent.
The report of the board of lagoon management commissioners, including the statement required by § 4325 of this title, shall be signed by all of the lagoon management commissioners concurring therein. Any lagoon management commissioner who dissents therefrom shall attach to the report the reasons for that commissioner's dissent.
73 Del. Laws, c. 389, §  1;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 7 - Conservation › Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS › Subchapter III. Formation of Tax Lagoon; Procedure › § 4327. Waiving of lagoon management commissioners' hearing and referendum.

§ 4327. Waiving of lagoon management 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 lagoon management commissioners and that they favor the formation of the tax lagoon, the board of lagoon management commissioners shall not hold a hearing and referendum pursuant to § 4324 of this title, nor shall they give notice thereof as pursuant to § 4323 of this title, but they shall prepare the statement required and file their report, pursuant to § 4325 of this title, without a certificate of referendum.
73 Del. Laws, c. 389, §  1;
2023 Delaware Code › Title 7 - Conservation › Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS › Subchapter III. Formation of Tax Lagoon; Procedure › § 4329. Final hearing; lagoon order.

§ 4329. Final hearing; lagoon 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 lagoon management commissioners. The Superior Court shall review the report of the board of lagoon management commissioners and any objections filed thereto, and make, in consultation with the lagoon management 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 lagoon. If the conditions set forth in § 4328(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 lagoon management commissioners, the Superior Court shall confirm the report and issue an order granting the petition for the formation of the proposed tax lagoon, said order to be known as the lagoon order. The confirmed report shall be considered a part of said lagoon order. If no objections are presented at the final hearing before the Superior Court the lagoon order shall become effective when issued.
73 Del. Laws, c. 389, §  1;
2023 Delaware Code › Title 7 - Conservation › Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS › Subchapter III. Formation of Tax Lagoon; Procedure › § 4330. Right to jury trial; procedure.

§ 4330. Right to jury trial; procedure.
When objections to the report of the board of lagoon management commissioners are filed in writing with the Superior Court and when the party filing feels aggrieved by the report of the board of lagoon management commissioners, such party may apply to the Superior Court, within 30 days after the issuance of the lagoon 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 improvements to the proposed tax lagoon.
73 Del. Laws, c. 389, §  1;
2023 Delaware Code › Title 7 - Conservation › Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS › Subchapter III. Formation of Tax Lagoon; Procedure › § 4331. Defense of contested lagoon orders; Attorney General.

§ 4331. Defense of contested lagoon orders; Attorney General.
If the lagoon order is contested, the board of lagoon management commissioners shall defend the order, and in conducting its defense, the board shall be represented by the Attorney General of the State.
73 Del. Laws, c. 389, §  1;
2023 Delaware Code › Title 7 - Conservation › Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS › Subchapter III. Formation of Tax Lagoon; Procedure › § 4332. Notice of final action on lagoon order.

§ 4332. Notice of final action on lagoon order.
When the lagoon 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 shall forward 2 certified copies of the lagoon order to the Division of Watershed Stewardship.
73 Del. Laws, c. 389, §  1;  77 Del. Laws, c. 430, §  42;
2023 Delaware Code › Title 7 - Conservation › Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS › Subchapter III. Formation of Tax Lagoon; Procedure › § 4333. Permanent court record.

§ 4333. Permanent court record.
The lagoon 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. 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.
73 Del. Laws, c. 389, §  1;
2023 Delaware Code › Title 7 - Conservation › Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS › Subchapter III. Formation of Tax Lagoon; Procedure › § 4334. Employment of private engineer by landowners.

§ 4334. 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 lagoon 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.
73 Del. Laws, c. 389, §  1;  77 Del. Laws, c. 430, §  43;
2023 Delaware Code › Title 7 - Conservation › Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS › Subchapter III. Formation of Tax Lagoon; Procedure › § 4335. Exclusive procedure for determination of damages.

§ 4335. 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 lagoon 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 lagoon under this chapter.
73 Del. Laws, c. 389, §  1;
2023 Delaware Code › Title 7 - Conservation › Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS › Subchapter IV. Powers of Tax Lagoon › § 4341. Meeting to organize tax lagoon; notice.

§ 4341. Meeting to organize tax lagoon; notice.
(a) The Division of Watershed Stewardship, at its earliest convenience after the lagoon order becomes final, shall call a meeting of the taxables for the purpose of organizing the proposed tax lagoon, including the election of lagoon managers, as called for in the lagoon order, and a secretary-treasurer; the formulation of a plan for dredging the proposed tax lagoon; and 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.
73 Del. Laws, c. 389, §  1;  70 Del. Laws, c. 186, §  1;  77 Del. Laws, c. 430, §  44;
2023 Delaware Code › Title 7 - Conservation › Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS › Subchapter IV. Powers of Tax Lagoon › § 4342. Distribution of lagoon order and this chapter; filing of assessment list.

§ 4342. Distribution of lagoon order and this chapter; filing of assessment list.
(a) At the organization meeting of the tax lagoon, the Division of Watershed Stewardship shall deliver to the managers, when elected, a certified copy of the lagoon 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 § 4321 of this title, as modified by the lagoon 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.
73 Del. Laws, c. 389, §  1;  77 Del. Laws, c. 430, §  45;
2023 Delaware Code › Title 7 - Conservation › Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS › Subchapter IV. Powers of Tax Lagoon › § 4343. Voting rights.

§ 4343. 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 lagoon 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 the tenant's 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.
73 Del. Laws, c. 389, §  1;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 7 - Conservation › Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS › Subchapter IV. Powers of Tax Lagoon › § 4344. Voting by proxy.

§ 4344. Voting by proxy.
Any person entitled to vote pursuant to § 4343 of this title may authorize another landowner within the tax lagoon to cast the authorizing landowner's votes in that landowner's stead by executing a proxy. The proxy shall be signed, dated and notarized.
73 Del. Laws, c. 389, §  1;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 7 - Conservation › Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS › Subchapter IV. Powers of Tax Lagoon › § 4345. Election of lagoon managers and a secretary-treasurer; terms of office; vacancies.

§ 4345. Election of lagoon managers and a secretary-treasurer; terms of office; vacancies.
(a) At the first meeting the taxables shall elect from their group the number of lagoon managers specified in the lagoon order, and a secretary-treasurer.
(b) The term of office of each lagoon manager and of the secretary-treasurer shall be 1 year. If the lagoon 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 § 4348 of this title shall be deemed to constitute the first year of their terms of office. However, if the lagoon 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 lagoon officer dies, resigns, ceases to be 1 of the taxables, or is removed from office, the remaining lagoon 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 lagoon officer shall continue to serve until a successor has been appointed.
73 Del. Laws, c. 389, §  1;
2023 Delaware Code › Title 7 - Conservation › Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS › Subchapter IV. Powers of Tax Lagoon › § 4346. Chairperson of lagoon managers; duties.

§ 4346. Chairperson of lagoon managers; duties.
Immediately after they are elected, the lagoon managers shall designate 1 of their number to serve as chairperson. The chairperson shall call meetings of the lagoon managers and taxables and shall preside thereat.
73 Del. Laws, c. 389, §  1;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 7 - Conservation › Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS › Subchapter IV. Powers of Tax Lagoon › § 4347. Compensation of lagoon managers and secretary-treasurer.

§ 4347. Compensation of lagoon managers and secretary-treasurer.
Tax lagoon 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 § 4348 of this title. The rate of compensation for the tax lagoon managers and secretary-treasurer may be revised only at a regular annual meeting of the taxables.
73 Del. Laws, c. 389, §  1;
2023 Delaware Code › Title 7 - Conservation › Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS › Subchapter IV. Powers of Tax Lagoon › § 4348. Annual and other meetings of taxables; notice of meetings.

§ 4348. 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 lagoon 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 lagoon managers using either of the following methods:
(1) By publishing in a newspaper of general circulation in the area of a tax lagoon, and by posting at 5 conspicuous places in or near the area of said tax lagoon, 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.
73 Del. Laws, c. 389, §  1;
2023 Delaware Code › Title 7 - Conservation › Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS › Subchapter IV. Powers of Tax Lagoon › § 4349. Meetings of lagoon managers; quorum.

§ 4349. Meetings of lagoon managers; quorum.
The lagoon managers shall meet as often as necessary to properly conduct the business of the tax lagoon. At such meetings a majority of the lagoon managers shall constitute a quorum, and the concurrence of a majority in any matter within their duties shall be required for its determination.
73 Del. Laws, c. 389, §  1;
2023 Delaware Code › Title 7 - Conservation › Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS › Subchapter IV. Powers of Tax Lagoon › § 4350. Powers of a tax lagoon.

§ 4350. Powers of a tax lagoon.
A tax lagoon organized under this chapter, being a governmental subdivision of this State and a public body, corporate and politic, may exercise public powers, and in addition to such other powers as usually pertain to corporations, may:
(1) Levy taxes;
(2) Sue and be sued in the name of the tax lagoon; and suits against the tax lagoon shall be governed by subchapter I of Chapter 40 of Title 10;
(3) Make and execute contracts and other instruments necessary or convenient to the exercise of its powers;
(4) Borrow money for the purpose of dredging management and administering the tax lagoon;
(5) Acquire, by purchase, exchange, lease, gift, grant, bequest, devise or otherwise, any property, real or personal, or any rights or interests therein;
(6) Cooperate or enter into agreements with the state or federal governments or any agency or subdivision thereof;
(7) Exercise the power of eminent domain in accordance with the condemnation procedure prescribed in Chapter 61 of Title 10 with respect to lands outside the boundaries of the tax lagoon which are needed for right-of-way or outlet purposes;
(8) Accept contributions from landowners assessed in the tax lagoon and disburse such funds for the purposes of performing certain operations, such as, but not limited to, dredging, which operations are authorized in the tax lagoon order but which are not included in the original estimated costs; and
(9) Call upon the Division of Watershed Stewardship for assistance with administrative and operations problems of the tax lagoon.
73 Del. Laws, c. 389, §  1;  77 Del. Laws, c. 430, §  46;
2023 Delaware Code › Title 7 - Conservation › Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS › Subchapter IV. Powers of Tax Lagoon › § 4351. Duties of lagoon managers.

§ 4351. Duties of lagoon managers.
In addition to the duties specified in other sections of this chapter, the lagoon 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 lagoon by a majority vote of the taxables present at a duly called meeting of the tax lagoon;
(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 lagoon 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 lagoons 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 work on the tax lagoon; and
(9) Provide for adequate maintenance of the tax lagoon.
73 Del. Laws, c. 389, §  1;  77 Del. Laws, c. 430, §  47;
2023 Delaware Code › Title 7 - Conservation › Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS › Subchapter IV. Powers of Tax Lagoon › § 4352. Duties of secretary-treasurer of tax lagoon.

§ 4352. Duties of secretary-treasurer of tax lagoon.
In addition to any powers and duties set forth elsewhere in this chapter, the secretary-treasurer of the tax lagoon shall:
(1) Keep accurate minutes of all meetings of the lagoon managers and taxables; and such minutes shall be a part of the permanent records of the tax lagoon;
(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 lagoon; 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 lagoon;
(3) Provide for the safekeeping of any funds of the tax lagoon which are placed in the secretary-treasurer's custody; and
(4) Attend all meetings of the lagoon managers and taxables.
73 Del. Laws, c. 389, §  1;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 7 - Conservation › Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS › Subchapter IV. Powers of Tax Lagoon › § 4353. Bond of secretary-treasurer.

§ 4353. Bond of secretary-treasurer.
The secretary-treasurer shall, before assuming the duties of office and within 15 days after election, furnish a bond in favor of the tax lagoon, in an amount satisfactory to the lagoon managers and with a surety to be approved by the lagoon managers, conditioned on the faithful performance of duties and for the payment to the secretary-treasurer's successor of all tax lagoon funds. If any person elected secretary-treasurer neglects or refuses to give bond as aforesaid within the time specified, such person's right to hold such office shall be terminated, and the lagoon 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.
73 Del. Laws, c. 389, §  1;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 7 - Conservation › Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS › Subchapter IV. Powers of Tax Lagoon › § 4354. Failure of lagoon officer to perform duties; remedy; removal.

§ 4354. Failure of lagoon officer to perform duties; remedy; removal.
If any officer of a tax lagoon fails to perform the duties imposed on such officer by this chapter, any taxable may petition the Superior Court from which the lagoon order was issued and request an order directing said officer to carry out the duties of such office, and upon 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.
73 Del. Laws, c. 389, §  1;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 7 - Conservation › Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS › Subchapter IV. Powers of Tax Lagoon › § 4355. Signatures on instruments issued by tax lagoon.

§ 4355. Signatures on instruments issued by tax lagoon.
Any note, bond, warrant or other instrument issued by a tax lagoon pursuant to this chapter shall be signed by the chairperson of the lagoon managers, and the chairperson's signature shall be attested by the secretary-treasurer of the tax lagoon.
73 Del. Laws, c. 389, §  1;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 7 - Conservation › Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS › Subchapter IV. Powers of Tax Lagoon › § 4356. Liability of tax lagoon officers.

§ 4356. Liability of tax lagoon officers.
No lagoon manager or other officer of a tax lagoon shall be held personally liable for the obligations of the tax lagoon. The tax lagoon shall indemnify the lagoon managers or other officers in accordance with § 4003 of Title 10 for all tort claims.
73 Del. Laws, c. 389, §  1;
2023 Delaware Code › Title 7 - Conservation › Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS › Subchapter IV. Powers of Tax Lagoon › § 4357. Limitation on borrowing power of tax lagoon.

§ 4357. Limitation on borrowing power of tax lagoon.
A tax lagoon may borrow money pursuant to this chapter with the consent of a majority of the votes cast at a meeting duly called under § 4348 of this title. No tax lagoon shall borrow money in excess of 90 percent of the total assessment base established by the lagoon order.
73 Del. Laws, c. 389, §  1;
2023 Delaware Code › Title 7 - Conservation › Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS › Subchapter V. Taxation › § 4361. Duties of board of assessment; assessment book; assistance by Division of Watershed Stewardship.

§ 4361. Duties of board of assessment; assessment book; assistance by Division of Watershed Stewardship.
(a) For tax lagoons formed under this chapter, the board of assessment of the county shall transcribe the information shown on the assessment list delivered to it pursuant to § 4351(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 lagoon assessment books as are warranted by transfers of properties listed therein.
73 Del. Laws, c. 389, §  1;  77 Del. Laws, c. 430, §§  48, 49;
2023 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;
2023 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;