Go to Previous Versions
of
this Section
2025 Delaware Code
Title 7 - Conservation
Chapter 41. DRAINAGE OF LANDS AND MANAGEMENT OF WATERS; TAX DITCHES
Subchapter V. Taxation
§ 4177. Installment payment of taxes for construction; lien; amount of first installment.
Universal Citation:
7 DE Code § 4177 (2025)
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
§ 4177. Installment payment of taxes for construction; lien; amount of first installment.
(a) The ditch managers may order the tax levied for the cost of construction to be paid in annual installments and shall designate the method of payment on the tax warrant when it is forwarded to the appropriate receiver of taxes and county treasurer.
(b) In the event that the ditch managers order the tax levied for the cost of construction to be paid in annual installments, the entire tax shall, nevertheless, constitute a present lien on the lands against which it is levied, and the amount of the first installment shall not be less than the sum of all payments for damages and compensation as set forth in the ditch order, plus the costs and expenses incurred in the formation of a tax ditch.
48 Del. Laws, c. 151, § 54; 7 Del. C. 1953, § 4177;
Disclaimer: These codes may not be the most recent version. Delaware may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
