§ 4361 Duties of board of assessment; assessment book; assistance by Division of Watershed Stewardship.
(a) For tax lagoons 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 § 4351(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 lagoon assessment books as are warranted by transfers of properties listed therein.
§ 4362 Method of determining tax.
In determining the amount of any taxes to be levied against each owner's lands under this chapter, the lagoon managers shall determine the same in accordance with the ratio which exists between the assessment base for each property and the total assessment base for the tax lagoon.
§ 4363 Warrants by tax lagoons for collection of taxes.
(a) For tax lagoons formed under this chapter, warrants authorizing and requesting the collection of lagoon taxes executed to the receiver of taxes and county treasurer shall be signed by the chairpersons of the lagoon managers and the secretary-treasurer of the tax lagoon and shall contain the following information:
(1) The name of the tax lagoon;
(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 the tax lagoon assessment list was filed with the 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; and
(11) Person to be paid directly by receiver of taxes and county treasurer and amounts to be paid to such person.
(b) When a tax lagoon includes 2 or more counties, separate tax warrants shall be executed by the lagoon managers to each receiver of taxes and county treasurer thereof.
§ 4364 Warrants by tax lagoons for collection of taxes — Duties of receiver of taxes and county treasurer.
All taxes levied by any tax lagoon organized under this chapter shall be collected by the receiver of taxes and county treasurer in the county or counties wherein the lands taxed are located. The receiver of taxes and county treasurer shall accept tax warrants in proper form from such tax lagoons, shall refer to tax lagoon assessment lists on file with the board of assessment of the county, and shall collect such taxes warranted annually, pursuant to the terms of the warrants, in the same manner as provided by law for the collection of county taxes, and money so collected shall be paid during the months of November, January and July to the receiver designated in the tax warrants. Warrants received not later than May 1 of each year by the receiver of taxes and county treasurer shall be processed to be collected during that same year. Tax warrants marked plainly as being for annual maintenance taxes shall be filed by the receiver of taxes and county treasurer in a special binder, and the same shall be maintained as part of the permanent records of that office. Such annual maintenance taxes shall be deemed to have been levied by the tax lagoon as of April 30 of each year, except the year in which the original or a revised maintenance tax warrant is delivered to the receiver of taxes and county treasurer, in which case the levy shall be effective from and after the date of the delivery of such warrant. Annual maintenance taxes, once warranted, shall be collected yearly by the receiver of taxes and county treasurer, except that an annual maintenance tax shall not be collected during any tax year when another warrant, whether for construction taxes or special taxes, for an identical portion of the tax lagoon is in effect and is being collected. The receiver of taxes and county treasurer shall accept original tax warrants for annual maintenance taxes signed by the chairperson of the lagoon managers and attested by the secretary-treasurer of the tax lagoon. Such warrants may not be withdrawn and may not be revised except with the consent of the county soil conservation district, pursuant to § 4369 of this title.
§ 4365 Installment payment of taxes for construction; lien; amount of first installment.
(a) The lagoon managers may order the tax levied for the cost of dredging 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 lagoon 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 lagoon order, plus the costs and expenses incurred in the formation of a tax lagoon.
§ 4366 Taxes as security for loans; notation on tax warrant.
A tax lagoon may secure the payment of any loan made to it by entering on the tax warrant provided for in § 4351(5) of this title a statement setting forth the fact that the taxes shown on the tax warrants have been pledged to secure the payment of a certain designated loan, and if a loan is so secured, by reciting the amount and terms of the loan and from whom it is being obtained, and by directing the receiver of taxes and county treasurer to pay any such taxes collected directly to the creditor until the loan is repaid. Such warrant may not be withdrawn and may not be altered or cancelled without the written consent of the creditor until the loan is repaid.
§ 4367 Special tax.
A special tax to raise the funds necessary to carry into effect any of the provisions of this chapter and not otherwise provided for herein may be levied by the lagoon managers in the same manner as provided in this chapter for levying taxes for original dredging.
§ 4368 Lien of taxes; enforcement.
All taxes levied under this chapter shall constitute a first and paramount lien against the lands to which they apply from and after the date of such levy, subject only to the lien for state and county taxes, which lien may be enforced by sale or otherwise in the same manner as the lien for the county taxes. All such taxes shall be collected by the appropriate receiver of taxes and county treasurer as provided in § 4364 of this title. Penalties for failure to make payment by the due date shall apply to taxes levied under this chapter in the same manner and amount as in the case of county taxes, and funds so received shall be credited to the tax lagoon.
§ 4369 Adjustment of maintenance tax.
When in the opinion of the lagoon managers the amount of the tax levied to defray the cost of maintenance is either insufficient or excessive, they may raise or lower the same for the current and succeeding years with the consent of the Division of Watershed Stewardship. If the annual maintenance tax is so raised or lowered, it shall be apportioned to each landowner in accordance with § 4362 of this title and a new maintenance tax warrant shall be delivered to the appropriate receiver of taxes and county treasurer.
§ 4370 Limitation on liability of landowner for taxes.
No landowner shall be liable in any manner for any taxes levied by the tax lagoon against the lands of another owner.