Delaware Statutes
§ 4172 — Method of determining tax
Delaware·Title 7·Part Agricultural and Soil Conservation; Drainage and Reclamation of Lowlands·Ch. 41 DRAINAGE OF LANDS AND MANAGEMENT OF WATERS; TAX DITCHES·Subch. Taxation
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