CHAPTER 219 – DITCHES
AN ACT PROVIDING FOR THE COLLECTION OF DITCH TAXES BY THE COUNTY TREASURER AND RECEIVER OF TAXES OF THE SEVERAL COUNTIES OF THE STATE OF DELAWARE.
Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:
Section 1. That on and after the passage and approval of this act, all ditch taxes levied and assessed by any ditch company, whether created under the provisions of Article 2 of Chapter 65 of the Revised Code of Delaware, 1935, or under the provisions of Chapter 105 of the Revised Code of Delaware, 1935, or by special act of the Legislature, shall be collected by the County Treasurer and Receiver of Taxes in the county wherein the district of said ditch company is situated. It shall be the duty of each ditch company, in each year after its assessment has been made and its tax rate fixed, to then execute its warrant with a duplicate of the assessment list to such Receiver of Taxes and County Treasurer, which warrant shall be delivered not later than the first day of May in each year, and it shall then be the duty of said Receiver of taxes to collect such taxes, within a period of ninety days from the date of said warrant, in the same manner as provided by law for the collection of taxes for other purposes, and the said Receiver of Taxes shall be allowed two percentum of the money so collected by him in making such collection, and after deducting the two percentum from the total amount of said duplicate, the balance of the money so collected, with respect to each ditch company, shall be de-Posited in a Bank by such Receiver of Taxes in separate accounts to the credit of each such ditch company, on or before the expiration of ninety days from the date of said warrant; and said moneys so collected and deposited shall be withdrawn from said separate accounts only upon warrants drawn by the proper officers of the respective ditch companies.
Section 2. That all acts or parts of acts, inconsistent with the provisions of, or any of the provisions of, this Act, be and the same are repealed only to the extent of any such inconsistency.
Approved April 21, 1941.