Delaware Code § 7-4193

Ditches in Kent County; transfer by Department of Transportation to tax ditch
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If any landowners in Kent County establish a tax ditch under this chapter, the Department of Transportation shall transfer to the tax
ditch all its right, title and interest in and to any existing ditch or ditches, within the boundaries of the new tax ditch, which have previously
been transferred to the Department under § 28 of Chapter 105 of the 1935 Revised Code of Delaware, and the Department shall delegate
to the new tax ditch all its powers and duties in connection with the existing ditch or ditches.

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