(a) For tax lagoons formed under this chapter, the board of assessment of the county shall transcribe the information shown on the assessment list delivered to it pursuant to § 4351(4) of this title into a special assessment book, and it shall keep the same as part of the permanent records of its office. It shall also change the name of the owner shown therein from time to time as such changes are warranted by transfers of the lands assessed to new owners.
(b) The Division of Watershed Stewardship shall assist the various boards of assessment of all 3 counties, upon request, to make such changes in their special lagoon assessment books as are warranted by transfers of properties listed therein.
Structure Delaware Code
Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS
§ 4362. Method of determining tax.
§ 4363. Warrants by tax lagoons for collection of taxes.
§ 4365. Installment payment of taxes for construction; lien; amount of first installment.
§ 4366. Taxes as security for loans; notation on tax warrant.
§ 4368. Lien of taxes; enforcement.