Delaware Statutes
§ 4362 — Method of determining tax
Delaware·Title 7·Part Agricultural and Soil Conservation; Drainage and Reclamation of Lowlands·Ch. 43 DREDGING AND MANAGEMENT OF LAGOONS·Subch. Taxation
In determining the amount of any taxes to be levied against each owner’s lands under this chapter, the lagoon 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 lagoon.
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Legislative History
73 Del. Laws, c. 389, § 1
Nearby Sections
15
§ 4301
Declaration of policy§ 4302
Purpose§ 4303
Definitions§ 4310
Nature of a tax lagoon§ 4312
Form of petition§ 4313
Name of tax lagoon