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2025 Delaware Code
Title 7 - Conservation
Chapter 41. DRAINAGE OF LANDS AND MANAGEMENT OF WATERS; TAX DITCHES
Subchapter V. Taxation
§ 4171. Duties of board of assessment; assessment book; assistance by Division of Watershed Stewardship.
Universal Citation:
7 DE Code § 4171 (2025)
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§ 4171. Duties of board of assessment; assessment book; assistance by Division of Watershed Stewardship.
(a) For tax ditches 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 § 4162(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 ditch assessment books as are warranted by transfers of properties listed therein.
48 Del. Laws, c. 151, § 48; 7 Del. C. 1953, § 4171; 49 Del. Laws, c. 220, § 2; 50 Del. Laws, c. 276, § 30; 59 Del. Laws, c. 560, § 2; 77 Del. Laws, c. 430, §§ 24, 25;
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