(a) For tax ditches formed under this chapter, the board of assessment of the county shall transcribe the information shown on the assessment list delivered to it pursuant to § 4162(4) of this title into a special assessment book and it shall keep the same as part of the permanent records of its office. It shall also change the name of the owner shown therein from time to time as such changes are warranted by transfers of the lands assessed, to new owners.
(b) The Division of Watershed Stewardship shall assist the various boards of assessment of all 3 counties, upon request, to make such changes in their special ditch assessment books as are warranted by transfers of properties listed therein.
Structure Delaware Code
Chapter 41. DRAINAGE OF LANDS AND MANAGEMENT OF WATERS; TAX DITCHES
§ 4172. Method of determining tax.
§ 4173. Warrants by ditch companies for collection of taxes.
§ 4174. Warrants by tax ditches for collection of taxes.
§ 4175. Collection and disposition of taxes levied by ditch company.
§ 4176. Duties of receiver of taxes and county treasurer.
§ 4177. Installment payment of taxes for construction; lien; amount of first installment.
§ 4178. Taxes as security for loans; notation on tax warrant.
§ 4180. Lien of taxes; enforcement.