§ 4173

Each ditch company organized under the laws in effect prior to June 1, 1951, in each year after its assessment has been made and its tax rate fixed, shall execute its warrant with a duplicate of the assessment list to the receiver of taxes and county treasurer, which warrant shall be delivered not later than May 1 in each year.43 Del. Laws, c. 219, § 1; 7 Del. C. 1953, § 4173;