Delaware Code
Subchapter IV. Powers of Tax Lagoon
§ 4342. Distribution of lagoon order and this chapter; filing of assessment list.

(a) At the organization meeting of the tax lagoon, the Division of Watershed Stewardship shall deliver to the managers, when elected, a certified copy of the lagoon order and a copy of this chapter, together with all effective amendments thereto.
(b) The Division of Watershed Stewardship shall deliver a copy of the assessment list prepared under § 4321 of this title, as modified by the lagoon order, to the board of assessment of the county, making such changes in the names of the owners thereon as are warranted by transfers to new owners of lands assessed.