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2025 Delaware Code
Title 7 - Conservation
Chapter 41. DRAINAGE OF LANDS AND MANAGEMENT OF WATERS; TAX DITCHES
Subchapter V. Taxation
§ 4172. Method of determining tax.
Universal Citation:
7 DE Code § 4172 (2025)
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§ 4172. Method of determining tax.
In determining the amount of any taxes to be levied against each owner's lands under this chapter, the ditch managers shall determine the same in accordance with the ratio which exists between the assessment base for each property and the total assessment base for the tax ditch.
48 Del. Laws, c. 151, § 49; 7 Del. C. 1953, § 4172; 50 Del. Laws, c. 276, § 31;
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