§ 4174 — Warrants by tax ditches for collection of taxes

(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.

Legislative History

48 Del. Laws, c. 151, § 50 ; 7 Del. C. 1953, § 4174; 70 Del. Laws, c. 186, § 1