Delaware Statutes

§ 4172 — Method of determining tax

Delaware § 4172
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 § 4172 (Method of determining tax) 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, § 4172 (2026).

Text

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.

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Legislative History

48 Del. Laws, c. 151, § 49 ; 7 Del. C. 1953, § 4172; 50 Del. Laws, c. 276, § 31

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Bluebook (online)
Delaware § 4172, Counsel Stack Legal Research, https://law.counselstack.com/statute/de/4172.