Delaware Code
Subchapter IV. Powers of Tax Ditch
§ 4162. Duties of ditch managers.

In addition to the duties specified in other sections of this chapter, the ditch managers shall:

(1) Determine from the taxables the desired program of operations;
(2) Determine the amount of taxes to be levied to carry out such desired program;
(3) Secure specific authority for borrowing money, in the name of the tax ditch, by a majority vote of the taxables present at a duly called meeting of the tax ditch;
(4) At the first meeting, or within 30 days thereafter, prepare, with the assistance of the Division of Watershed Stewardship, a comprehensive plan for carrying out the desired program, which plan shall include provisions for levying taxes and for financing the program;
(5) Execute warrants, with the assistance of the Division of Watershed Stewardship, to the receiver of taxes and county treasurer authorizing and requesting the collection of all tax ditch taxes other than maintenance taxes;
(6) Execute a warrant, with the assistance of the Division of Watershed Stewardship, to the receiver of taxes and county treasurer authorizing and requesting the annual collection of a tax in the amount of 2 percent of the total assessment base, or in the amount of 2 percent of the total benefits for tax ditches previously formed under the original provisions of this chapter, said warrant to be marked plainly as being for annual maintenance taxes, and to be issued simultaneously with the issuance of the first warrant for the collection of taxes for construction purposes;
(7) Make a report, at the annual meeting, of their activities during the year preceding such annual meeting;
(8) Provide for construction work on the tax ditch;
(9) Provide for adequate maintenance of the tax ditch.

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