After determining the basis for distribution of costs among the landowners, the board of ditch commissioners shall prepare an assessment list which shall show the names of all owners of property, wholly or partly within the watershed of the proposed tax ditch, together with addresses and descriptions of those properties as currently recorded by the board of assessment of the county. The list shall also show, for each property, that portion, expressed in acres, which is within the watershed or drainage area. 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 ditch works of improvement. The assessment list, as modified by the ditch order, described in § 4137 of this title, shall be the basis for all taxes levied under this chapter.
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.