Delaware Code Title 7. Conservation § 4171. Duties of board of assessment; assessment book; assistance by Division of Watershed Stewardship
Current as of January 01, 2022 | Updated by FindLaw Staff
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(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.
Cite this article: FindLaw.com - Delaware Code Title 7. Conservation § 4171. Duties of board of assessment; assessment book; assistance by Division of Watershed Stewardship - last updated January 01, 2022 | https://codes.findlaw.com/de/title-7-conservation/de-code-sect-7-4171/
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