Sections
Subchapter I General Provisions 4101 – 4105
Subchapter II Boards of Ditch Commissioners 4106 – 4111
Subchapter III Formation of Tax Ditch; Procedure 4116 – 4143
Subchapter IV Powers of Tax Ditch 4151 – 4168
Subchapter V Taxation 4171 – 4182
Subchapter VI General Provisions 4185 – 4195

Terms Used In Delaware Code > Title 7 > Chapter 41 - Drainage of Lands and Management of Waters; Tax Ditches

  • Act: means the New Castle County Tax Increment Financing Act. See Delaware Code Title 9 Sec. 3202
  • Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
  • Administrative tribunal: shall mean a show cause hearing before the Code Official for New Castle County. See Delaware Code Title 9 Sec. 2901
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Agricultural products: means fruits and vegetables, and for the purpose of this chapter shall be construed to include, but not by way of limitation, apples, cabbage, cantaloupes, cucumbers, melons, potatoes, sweet corn and tomatoes. See Delaware Code Title 3 Sec. 2501
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assessed value: means the total assessed value of all real property in a TIF District subject to taxation as determined by the Assessor, with any adjustment pursuant to paragraph (2) of this section taken into account. See Delaware Code Title 9 Sec. 3202
  • Assessor: shall mean the General Manager of the New Castle County Department of Land Use or designee. See Delaware Code Title 9 Sec. 3202
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Bequest: Property gifted by will.
  • bond: means any revenue or general obligation bonds or bond, notes or note, or other similar instruments or instrument issued by New Castle County pursuant to and in accordance with this chapter. See Delaware Code Title 9 Sec. 3202
  • brand: means a term, design, or trademark used in connection with 1 or several grades of commercial fertilizer. See Delaware Code Title 3 Sec. 2103
  • Building: shall mean a structure having a roof, and intended to shelter persons, animals, property or business activity. See Delaware Code Title 9 Sec. 2901
  • Chief financial officer: means New Castle County Chief Financial Official or designee. See Delaware Code Title 9 Sec. 3202
  • commercial fertilizer: means any substance containing 1 or more recognized plant nutrient(s) which is used for its plant nutrient content and which is designed for use or claimed to have value in promoting plant growth, except unmanipulated animal and vegetable manures, marl, lime, limestone, wood ashes and other products exempted by regulation of the Secretary;

    a. See Delaware Code Title 3 Sec. 2103

  • Commission: means Regional Planning Commission of New Castle County in § 3003 of this title but shall mean the Department of Land Use in all other sections. See Delaware Code Title 9 Sec. 3001
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Consumer: means any person who acquires eggs for consumption in the person's own household and not for resale. See Delaware Code Title 3 Sec. 3501
  • Conviction: A judgement of guilt against a criminal defendant.
  • County: means New Castle County. See Delaware Code Title 9 Sec. 3001
  • county: means New Castle County. See Delaware Code Title 9 Sec. 3202
  • County Council: shall mean the County Council for New Castle County. See Delaware Code Title 9 Sec. 2901
  • County council: means New Castle County Council or designee. See Delaware Code Title 9 Sec. 3202
  • County executive: means the County Executive for New Castle County or designee. See Delaware Code Title 9 Sec. 3202
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Dealer: means any person who solicits or receives any agricultural products from the producer or other supplier on consignment as a commission merchant, or who purchases agricultural products for resale at wholesale as a dealer, or who negotiates the purchase or sale of any agricultural product as a broker. See Delaware Code Title 3 Sec. 2501
  • Decedent: A deceased person.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • deficiency: means the amount of nutrient found by analysis less than that guaranteed which may result from a lack of nutrient ingredients or from lack of uniformity. See Delaware Code Title 3 Sec. 2103
  • Department: means State Department of Agriculture. See Delaware Code Title 3 Sec. 2103
  • Department: means the Delaware Department of Agriculture. See Delaware Code Title 3 Sec. 2501
  • Department of Land Use: shall mean the New Castle County Department of Land Use. See Delaware Code Title 9 Sec. 2901
  • Development: means redevelopment, revitalization or renovation. See Delaware Code Title 9 Sec. 3202
  • Devise: To gift property by will.
  • distributor: means any person who imports, consigns, manufactures, produces, compounds, mixes or blends commercial fertilizer, or soil conditioner, or who offers for sale, sells, barters or otherwise supplies commercial fertilizer or soil conditioner in this State. See Delaware Code Title 3 Sec. 2103
  • District: means Regional Planning District of New Castle County, which comprises all that portion of the County not included within the corporate limits of any city or town, unless any territory within such corporate limits is included upon request made by the governing body or authority of any such city or town. See Delaware Code Title 9 Sec. 3001
  • Docket: A log containing brief entries of court proceedings.
  • dollars: means lawful money of the United States. See Delaware Code Title 1 Sec. 302
  • Dower: A widow
  • Eggs: means eggs in the shell that are the product of domesticated chickens. See Delaware Code Title 3 Sec. 3501
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • grade: means the percentage of total nitrogen, available phosphate, and soluble potash stated in whole numbers in the same terms, order and percentages as in the guaranteed analysis. See Delaware Code Title 3 Sec. 2103
  • Grade: means specifications defining the limits of variation in quality of eggs in such a manner as to differentiate among classes of eggs, and the letter, number or other symbol by which reference thereto may be made. See Delaware Code Title 3 Sec. 3501
  • Grantee: includes every person to whom a freehold estate or interest is conveyed. See Delaware Code Title 1 Sec. 302
  • guaranteed analysis: shall mean the minimum percentage of plant nutrients claimed in the following order and form:

    a. See Delaware Code Title 3 Sec. 2103

  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Intestate: Dying without leaving a will.
  • Invasive plant: means any living part, cultivar, variety, species, or subspecies not native to Delaware identified by the Secretary as having the potential to do all of the following:

    a. See Delaware Code Title 3 Sec. 2902

  • issuer: means New Castle County when it acts to issue bonds or to any other taxing body when it issues bonds. See Delaware Code Title 9 Sec. 3202
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • label: means the display of all written, printed or graphic matter upon the immediate container or statement accompanying a commercial fertilizer or soil conditioner. See Delaware Code Title 3 Sec. 2103
  • labeling: means any advertising, promotional or promotion of any fertilizer or soil conditioner including, but not limited to, all written, printed, graphic or electronic communication used in promoting the sale of such fertilizer or soil conditioner. See Delaware Code Title 3 Sec. 2103
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Market: means sell, offer for sale, give in the channels of commerce, barter, exchange, or distribute in any manner. See Delaware Code Title 3 Sec. 3501
  • mixed fertilizer: is a commercial fertilizer containing any combination of mixture of fertilizer materials;

    c. See Delaware Code Title 3 Sec. 2103

  • Month: means a calendar month, unless otherwise expressed. See Delaware Code Title 1 Sec. 302
  • National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. Source: OCC
  • official sample: means any sample of commercial fertilizer or soil conditioner taken by the Secretary or the Secretary's agent and designated as "official" by the Secretary. See Delaware Code Title 3 Sec. 2103
  • open formula: means mixed fertilizer labeled so as to show in addition to requirements of § 2105 of this title the name and grade of materials and the quantity of each used per ton in compounding or mixing. See Delaware Code Title 3 Sec. 2103
  • Original assessed value: means the assessed value as of January 1 of the calendar year in which the resolution creating the TIF District under § 3206(1) of this title becomes effective. See Delaware Code Title 9 Sec. 3202
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • percentage: means the percentage by weight. See Delaware Code Title 3 Sec. 2103
  • person: includes individual, partnership, association, ?rm and corporation. See Delaware Code Title 3 Sec. 2103
  • Person: means any individual, firm, partnership, corporation, company, association, society, joint-stock company or syndicate, their lessees, trustees or receivers. See Delaware Code Title 3 Sec. 2501
  • Person: means any individual, producer, firm, partnership, exchange, association, trustee, receiver, corporation or any other entity and any member, officer, employee or agent thereof. See Delaware Code Title 3 Sec. 3501
  • Person responsible: shall mean the owner and any other person or persons who have control over the property or are responsible for the violation. See Delaware Code Title 9 Sec. 2901
  • Personal property: All property that is not real property.
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Plan: means the map, plat, or other document verbally or graphically illustrating or describing a plan of subdivision or land development. See Delaware Code Title 9 Sec. 3001
  • Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Producer: means any person in this State who produces agricultural products. See Delaware Code Title 3 Sec. 2501
  • Property: shall mean a lot, plot or parcel of land, including any structures thereon. See Delaware Code Title 9 Sec. 2901
  • Quorum: The number of legislators that must be present to do business.
  • Recorder of Deeds: means Recorder of Deeds in and for New Castle County. See Delaware Code Title 9 Sec. 3001
  • Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. Source: FDIC
  • registrant: means the person who registers commercial fertilizer or soil conditioner under this chapter. See Delaware Code Title 3 Sec. 2103
  • Regulations: means land subdivision regulations. See Delaware Code Title 9 Sec. 3001
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Secretary: means the Secretary of the State Department of Agriculture or the Secretary's duly authorized delegates. See Delaware Code Title 3 Sec. 2103
  • Secretary: means the Secretary of the Delaware Department of Agriculture. See Delaware Code Title 3 Sec. 2501
  • Secretary: means the Secretary of the Delaware Department of Agriculture. See Delaware Code Title 3 Sec. 2902
  • soil conditioner: means any substance or mixture of substances, including any plant biostimulant, imported, manufactured, prepared or sold for manurial soil-enriching or soil-corrective purposes or intended to be used for promoting or stimulating the growth of plants, increasing the productivity of plants, improving the quality of crops, or producing any chemical, biochemical, biological or physical change in the soil, except commercial fertilizer as defined in this chapter, unmanipulated animal and vegetable manures, and agricultural liming materials. See Delaware Code Title 3 Sec. 2103
  • State: means the State of Delaware; and when applied to different parts of the United States, it includes the District of Columbia and the several territories and possessions of the United States. See Delaware Code Title 1 Sec. 302
  • Structure: shall mean a manmade object having an ascertainable stationary location on land or in water, whether or not affixed to the land. See Delaware Code Title 9 Sec. 2901
  • Subdivider: means any person, or agent thereof, who undertakes the subdivision of land; or any successor to the rights of said person in said land. See Delaware Code Title 9 Sec. 3001
  • Subdivision: means :

    a. See Delaware Code Title 9 Sec. 3001

  • Subpoena: A command to a witness to appear and give testimony.
  • Tax increment: means for any tax year the amount by which the assessed value as of January 1 preceding that tax year exceeds the original assessed value. See Delaware Code Title 9 Sec. 3202
  • Tax year: means the fiscal year for the county. See Delaware Code Title 9 Sec. 3202
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • TIF District: means an area designated by a resolution described in § 3206(1) of this title. See Delaware Code Title 9 Sec. 3202
  • ton: means a net weight of 2,000 pounds avoirdupois. See Delaware Code Title 3 Sec. 2103
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trustee: A person or institution holding and administering property in trust.
  • Verdict: The decision of a petit jury or a judge.
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.
  • Year: means a calendar year, and is equivalent to the words "year of our Lord. See Delaware Code Title 1 Sec. 302