(a) For tax ditches formed under this chapter, warrants authorizing and requesting the collection of ditch taxes executed to the receiver of taxes and county treasurer shall be signed by the chairpersons of the ditch managers and the secretary-treasurer or the tax ditch and shall contain the following information:
(1) The name of tax ditch;
(2) The location by county and hundred;
(3) The date said warrant is delivered to the receiver of taxes and county treasurer;
(4) The date that tax ditch assessment list was filed with county assessor;
(5) Total of that assessment list;
(6) Tax rate based on that assessment list;
(7) Total tax to be collected;
(8) Method of payment, if by installments;
(9) Statement as to whether the warrant is for construction, special or maintenance taxes;
(10) Amount and terms of loans, if any, secured by said tax warrant;
(11) Person to be paid directly by receiver of taxes and county treasurer and amounts to be paid to him or her.
(b) When a tax ditch includes 2 or more counties, separate tax warrants shall be executed by the ditch managers to each receiver of taxes and county treasurer thereof.
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.