Delaware § 4174 Warrants by tax ditches for collection of taxes

Delaware Statutes

§ 4174 — Warrants by tax ditches for collection of taxes

Delaware § 4174

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 § 4174 (Warrants by tax ditches for collection of taxes) 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, § 4174 (2026).

Text

(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; (

Free access — add to your briefcase to read the full text and ask questions with AI

(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.