Delaware Code § 7-4125

Filing of petition and report; action by district when formation is found to be not practicable and
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feasible.
(a) If the county soil conservation district determines that the formation of the proposed tax ditch is practicable, feasible and in the
interest of the public health, safety and welfare, it shall file the petition in the office of the prothonotary of the county in which all or the
major portion of the land involved is located, together with the report of the Division of Watershed Stewardship and such other relevant
information as the district deems appropriate.

(b) Where the county soil conservation district determines that the formation of the proposed tax ditch is not practicable and feasible
or is not in the interest of the public health, safety and welfare, it shall so notify all of the petitioners involved, and a new petition for the
formation of that tax ditch may not be refiled for a period of 1 year from the date of said notice.

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