Delaware Code
Subchapter V. Taxation
§ 4370. Limitation on liability of landowner for taxes.

No landowner shall be liable in any manner for any taxes levied by the tax lagoon against the lands of another owner.

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Structure Delaware Code

Delaware Code

Title 7 - Conservation

Chapter 43. DREDGING AND MANAGEMENT OF LAGOONS

Subchapter V. Taxation

§ 4361. Duties of board of assessment; assessment book; assistance by Division of Watershed Stewardship.

§ 4362. Method of determining tax.

§ 4363. Warrants by tax lagoons for collection of taxes.

§ 4364. Warrants by tax lagoons for collection of taxes — Duties of receiver of taxes and county treasurer.

§ 4365. Installment payment of taxes for construction; lien; amount of first installment.

§ 4366. Taxes as security for loans; notation on tax warrant.

§ 4367. Special tax.

§ 4368. Lien of taxes; enforcement.

§ 4369. Adjustment of maintenance tax.

§ 4370. Limitation on liability of landowner for taxes.