Delaware § 4321 Assessment list

Delaware Statutes

§ 4321 — Assessment list

Delaware § 4321

JurisdictionDelaware

Title7

PartAgricultural and Soil Conservation; Drainage and Reclamation of Lowlands

Ch. 43DREDGING AND MANAGEMENT OF LAGOONS

Subch.Formation of Tax Lagoon; Procedure

This text of Delaware § 4321 (Assessment list) 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, § 4321 (2026).

Text

After determining the basis for distribution of costs among the landowners, the board of lagoon management commissioners shall prepare an assessment list which shall show the names of all owners of property whom it deems will benefit from the proposed tax lagoon, together with addresses and descriptions of those properties as currently recorded by the board of assessment of the county. The list shall also show if the properties are located on the tax lagoon. The cost-sharing or assessment base, expressed in dollars, for each of said properties shall also be shown. The sum of the individual property assessment bases shall be termed the total assessment base, which in all cases shall be equal to or greater than the total cost of the proposed tax lagoon works of improvement. The assessment li

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After determining the basis for distribution of costs among the landowners, the board of lagoon management commissioners shall prepare an assessment list which shall show the names of all owners of property whom it deems will benefit from the proposed tax lagoon, together with addresses and descriptions of those properties as currently recorded by the board of assessment of the county. The list shall also show if the properties are located on the tax lagoon. The cost-sharing or assessment base, expressed in dollars, for each of said properties shall also be shown. The sum of the individual property assessment bases shall be termed the total assessment base, which in all cases shall be equal to or greater than the total cost of the proposed tax lagoon works of improvement. The assessment list, as modified by the lagoon order described in § 4329 of this title, shall be the basis for all taxes levied under this chapter.