All taxes levied under this chapter shall constitute a first and paramount lien against the lands to which they apply from and after the date of such levy, subject only to the lien for state and county taxes, which lien may be enforced by sale or otherwise in the same manner as the lien for the county taxes. All such taxes shall be collected by the appropriate receiver of taxes and county treasurer as provided in § 4176 of this title. Penalties for failure to make payment by the due date shall apply to taxes levied under this chapter in the same manner and amount as in the case of county taxes, and funds so received shall be credited to the tax ditch.
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.