Delaware Code
Subchapter III. Formation of Tax Lagoon; Procedure
§ 4318. Determinations to be made by board of lagoon management commissioners.

(a) Upon the filing of a petition for the formation of a tax lagoon in the office of the prothonotary of a county, the board of lagoon management commissioners of such county, acting as officers of the court, shall, at the direction of the resident judge thereof, go upon the lands that may be included in the tax lagoon and determine the approximate dimensions and volume of the required dredging; the approximate sizes, locations and specifications for required disposal facilities and other necessary works of improvement; the location of public roads and railroads and public utility installations within the proposed tax lagoon; the exterior boundaries of the tax lagoon; the approximate boundaries of each parcel or piece of land within the tax lagoon; the location and extent of needed permanent rights-of-way; the estimated total cost of all required tax lagoon works of improvement; the damages to lands, if any, which will result from the dredging of the tax lagoon; and an equitable basis, considering relative benefits to each landowner, for the distribution of costs. The board of lagoon management commissioners shall obtain from the Division of Watershed Stewardship such assistance and information as is needed in making the required determinations.
(b) When all of the landowners involved, with the approval of the board of lagoon management commissioners and with the cooperation of the Division of Watershed Stewardship:

(1) Jointly make the determinations regularly assigned to the lagoon management commissioners in subsection (a) of this section and in § 4319 of this title;
(2) Prepare the assessment list required by § 4321 of this title;
(3) Supply any additional data necessary to complete the report of the board of lagoon management commissioners required by § 4322 of this title; and
(4) Personally sign a statement to the effect that they approve the formation of the tax lagoon;
The board of lagoon management commissioners shall prepare their report from said determinations and such data without going upon the lands involved.

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