Delaware Code § 7-4127

of this title, and
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(2) Prepare the assessment list required by § 4129 of this title, and
(3) Supply any additional data necessary to complete the report of the board of ditch commissioners required by § 4130 of this
title, and
(4) Personally sign a statement to the effect that they approve the formation of the tax ditch,
the board of ditch commissioners shall prepare their report from said determinations and such data without going upon the lands
involved.

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