Delaware Code
Subchapter III. Formation of Tax Lagoon; Procedure
§ 4325. Contents of report; filing.

After holding the hearing and supervising the referendum provided for in § 4324 of this title, the board of lagoon management commissioners shall file the original and 2 copies of its final report in the office of the prothonotary of the county in which all or the major portion of the lands involved is located and shall attach to the report a certificate stating the results of the referendum and the place where and the time when it was held. The board of lagoon management commissioners shall also prepare and attach to the report a statement showing:

(1) Whether the board of lagoon management commissioners has fully discharged the duties assigned to it as prescribed by law;
(2) Whether the proposed tax lagoon is practicable and feasible and in the interest of the public health, safety and welfare;
(3) Whether in laying out the tax lagoon, the lands of every landowner assessed are directly or indirectly affected by some part of the proposed tax lagoon;
(4) Any objections made to the report of the board of lagoon management commissioners which did not warrant further changes in the report and the reasons therefor;
(5) Whether, in the opinion of the board of lagoon management commissioners, the benefits that will result from the construction of the proposed tax lagoon will exceed the total cost; and
(6) Any other recommendations or information which the board of lagoon management commissioners deems pertinent.

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