CHAPTER 78

PERTAINING TO COLLECTION OF DITCH TAXES

AN ACT TO AMEND CHAPTER 41, TITLE 7, OF THE DELAWARE CODE, PERTAINING TO THE COLLECTION OF TAXES LEVIED BY TAX DITCHES.

Be it enacted by the General Assembly of the State of Delaware:

Section 1. § 4175, Title 7, of the Delaware Code is amended to read as follows:

§ 4175. Collection of taxes levied by ditch company; disposition of money

All taxes levied by ditch companies organized under the laws in effect prior to June 1, 1951 shall be collected by the Receiver of Taxes and County Treasurer in the County wherein the District of such ditch company is situated, within a period of 90 days from the date of the warrant referred to in Section 4173 of this title, in the same manner as provided by law for the collection of taxes for other purposes. The money collected, with respect to each Ditch Company, shall be deposited in a bank by him in separate account to the credit of each such Ditch Company, on or before the expiration of 90 days from the date of the warrant. The moneys so collected and deposited shall be withdrawn from the separate accounts only upon warrants drawn by the proper officers of the respective Ditch Companies.

Section 2. This Act shall not take effect as to the Receiver of Taxes and County Treasurer of New Castle and Sussex Counties until the expiration of the term of office of the present holder of said offices, and shall not take effect as to the Receiver of Taxes and County Treasurer of Kent County until the expiration of the term of office of the person elected to that office at the general election held in 1954.

Approved May 10, 1955.