Delaware § 4181 Adjustment of maintenance tax

Delaware Statutes

§ 4181 — Adjustment of maintenance 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

When in the opinion of the ditch managers the amount of the tax levied to defray the cost of annual maintenance is either insufficient or excessive, they may raise or lower the same for the current and succeeding years with the consent of the county soil conservation district, acting upon the advice of the Division of Watershed Stewardship. If the annual maintenance tax is so raised or lowered, it shall be apportioned to each landowner in accordance with § 4172 of this title and a new maintenance tax warrant shall be delivered to the appropriate receiver of taxes and county treasurer.

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When in the opinion of the ditch managers the amount of the tax levied to defray the cost of annual maintenance is either insufficient or excessive, they may raise or lower the same for the current and succeeding years with the consent of the county soil conservation district, acting upon the advice of the Division of Watershed Stewardship. If the annual maintenance tax is so raised or lowered, it shall be apportioned to each landowner in accordance with § 4172 of this title and a new maintenance tax warrant shall be delivered to the appropriate receiver of taxes and county treasurer.

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