Delaware Code § 7-4120

Deposit upon filing of petitions for tax ditch
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(a) The county soil conservation district shall require that a specified sum be deposited with it by the petitioners before the petition
is filed in the office of the prothonotary to cover filing fees, mailing and other necessary expenses. The amount of the deposit shall be
determined by the county soil conservation district and may vary according to the size of the area involved, the complexity of the problem,
and other pertinent factors. If the original deposit is not sufficient, the district shall require an additional deposit as soon as the need for
such becomes evident.
(b) The district shall keep an account of such deposits and shall return any unused portion thereof to the petitioners upon completion
of final action by the Superior Court. When such action is favorable, the petitioners shall be repaid, out of the first moneys collected by
the tax ditch, all expenses of formation charged to them by the county soil conservation district.
(c) From the funds deposited with it pursuant to this section, the county soil conservation district shall pay filing fees, mailing and other
necessary expenses incurred in the investigation and formation of a tax ditch.

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