(a) In determining the total cost of the proposed tax ditch works of improvement, the board of ditch commissioners shall include, among other things, the estimated costs of construction, the estimated cost of forming the tax ditch, the amount of damages, if any, awarded to landowners and the amount of compensation, if any, to be paid to landowners for works of improvement previously constructed and deemed adequate under § 4127 of this title.
(b) The estimated cost of interest which will develop if the tax ditch borrows money to finance construction and the estimated cost of annual maintenance shall not be included in the total cost of the proposed tax ditch works of improvement.
Structure Delaware Code
Chapter 41. DRAINAGE OF LANDS AND MANAGEMENT OF WATERS; TAX DITCHES
Subchapter III. Formation of Tax Ditch; Procedure
§ 4116. Nature of a tax ditch.
§ 4117. Petition for formation of a tax ditch; assistance of Division of Watershed Stewardship.
§ 4120. Deposit upon filing of petitions for tax ditch.
§ 4121. Duties of county soil conservation district upon receipt of petition.
§ 4122. Investigation; hearing.
§ 4123. Report of investigation by Division of Watershed Stewardship.
§ 4124. Determination by county soil conservation district.
§ 4126. Determinations to be made by board of ditch commissioners.
§ 4127. Existing works of improvement; compensation for work done thereon.
§ 4128. Factors in determination of cost.
§ 4130. Proposed report of board of ditch commissioners.
§ 4131. Notice of hearing on establishment of tax ditch.
§ 4132. Hearing; adoption of proposed report; right to adjourn hearing; referendum.
§ 4133. Contents of report; filing.
§ 4134. Signing of commissioners' report; dissent.
§ 4135. Waiving of commissioners' hearing and referendum.
§ 4136. Action by Superior Court; notice of final hearing.
§ 4137. Final hearing; ditch order.
§ 4138. Right to jury trial; procedure.
§ 4139. Defense of contested ditch orders; Attorney General.
§ 4140. Notice of final action on ditch order.
§ 4141. Permanent court record.