Delaware § 4171 Duties of board of assessment; assessment book; assistance by Division of Watershed Stewardship

Delaware Statutes

§ 4171 — Duties of board of assessment; assessment book; assistance by Division of Watershed Stewardship

Delaware § 4171

JurisdictionDelaware

Title7

PartAgricultural and Soil Conservation; Drainage and Reclamation of Lowlands

Ch. 41DRAINAGE OF LANDS AND MANAGEMENT OF WATERS; TAX DITCHES

Subch.Taxation

This text of Delaware § 4171 (Duties of board of assessment; assessment book; assistance by Division of Watershed Stewardship) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Del. Code tit. 7, § 4171 (2026).

Text

(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.

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(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.

Legislative History

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