Learn About The Law
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Current as of January 01, 2026 | Updated by Findlaw Staff
(a) For tax ditches formed under this chapter, warrants authorizing and requesting the collection of ditch taxes executed to the receiver of taxes and county treasurer shall be signed by the chairpersons of the ditch managers and the secretary-treasurer or the tax ditch and shall contain the following information:
(1) The name of tax ditch;
(2) The location by county and hundred;
(3) The date said warrant is delivered to the receiver of taxes and county treasurer;
(4) The date that tax ditch assessment list was filed with county assessor;
(5) Total of that assessment list;
(6) Tax rate based on that assessment list;
(7) Total tax to be collected;
(8) Method of payment, if by installments;
(9) Statement as to whether the warrant is for construction, special or maintenance taxes;
(10) Amount and terms of loans, if any, secured by said tax warrant;
(11) Person to be paid directly by receiver of taxes and county treasurer and amounts to be paid to him or her.
(b) When a tax ditch includes 2 or more counties, separate tax warrants shall be executed by the ditch managers to each receiver of taxes and county treasurer thereof.
Cite this article: FindLaw.com - Delaware Code Title 7. Conservation § 4174. Warrants by tax ditches for collection of taxes - last updated January 01, 2026 | https://codes.findlaw.com/de/title-7-conservation/de-code-sect-7-4174/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Search our directory by legal issue
Enter information in one or both fields (Required)