§ 4172

In determining the amount of any taxes to be levied against each owner's lands under this chapter, the ditch 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 ditch.48 Del. Laws, c. 151, § 49; 7 Del. C. 1953, § 4172; 50 Del. Laws, c. 276, § 31;