7 Del. C. § 4177: Installment payment of taxes for construction; lien; amount of first installment.

(a) The ditch managers may order the tax levied for the cost of construction to be paid in annual installments and shall designate the method of payment on the tax warrant when it is forwarded to the appropriate receiver of taxes and county treasurer.

(b) In the event that the ditch managers order the tax levied for the cost of construction to be paid in annual installments, the entire tax shall, nevertheless, constitute a present lien on the lands against which it is levied, and the amount of the first installment shall not be less than the sum of all payments for damages and compensation as set forth in the ditch order, plus the costs and expenses incurred in the formation of a tax ditch.