If it becomes necessary to change any part of a tax lagoon, such changes may be made in one of the following ways:

1. (1) The desired or required changes, justified in writing and including any necessary maps or drawings, shall be presented by the tax lagoon managers to the taxables at a regularly called tax lagoon meeting. If a majority vote of the taxables present favors the changes, and providing that such changes do not include any relocations of works of improvement, or of the dredge area, or of the maintenance right-of-way on the lands of any owner without the owner’s consent, the tax lagoon managers shall present 3 copies of their request for the changes, including the written justification and any necessary maps or drawings, and also including the results of the referendum, to the Division of Watershed Stewardship for its approval. Should that approval be given, the change shall be effective at once, and the Division of Watershed Stewardship shall file the original request with supporting papers in the office of the prothonotary of the proper county and return 1 copy to the tax lagoon. Whenever changes are made which affect the tax lagoon assessment list, the Division of Watershed Stewardship shall notify the board of assessment of the proper county of such changes.
2. (2) When all landowners affected consent to changes of any part of a tax lagoon, including the assessment list, they shall enter into a written agreement to make such changes and present 3 copies of such agreement, together with any necessary maps or drawings, to the Division of Watershed Stewardship for its approval. Should that approval be given, the change shall be effective at once, and the Division of Watershed Stewardship shall file the original request with supporting papers in the office of the prothonotary of the proper county and return 1 copy to the tax lagoon. Whenever changes are made which affect the tax lagoon assessment list, the Division of Watershed Stewardship shall notify the board of assessment of the proper county of such changes.

3. (3) Any landowner within the boundaries of a tax lagoon or the tax lagoon managers in the name of said tax lagoon may, at any time, petition for the amendments of the lagoon order that created the tax lagoon. Such petition shall list the changes that are desired and shall be presented to the Superior Court that issued the tax lagoon order through the board of supervisors of the soil conservation district of the same county. That board of supervisors shall require and handle a deposit from the petitioners in accordance with § 4314 of this title, so far as that section is applicable. As soon as the deposit is received, the board of supervisors shall file the petition in the office of the prothonotary of the proper county without further investigation. Upon the filing of a petition for amendments to a lagoon order in the office of the prothonotary of a county, the board of lagoon management commissioners of such county shall, at the direction of the resident judge thereof, go upon the lands of the tax lagoon watershed, if necessary, review the existing lagoon order, consider the changes requested, and make determinations regarding these. The board of lagoon management commissioners shall obtain from the Division of Watershed Stewardship such assistance and information as may be required. The board of lagoon management commissioners, with the assistance of the Division of Watershed Stewardship, shall prepare a special proposed report in the nature of 1 or more proposed amendments to the existing lagoon order, together with any maps or drawings deemed necessary. Upon completion of that report, they shall give notice and hold a hearing and referendum in accordance with §§ 4323 and 4324 of this title, so far as these are applicable. After holding the hearing and supervising the referendum, the board of lagoon management commissioners shall file the original and 2 copies of its report in the office of the prothonotary of the county in which all the major portion of the tax lagoon is located and shall attach to the report a certificate showing the results of the referendum and the place where and the time when it was held. The board of lagoon management commissioners shall also prepare and attach to the report a statement showing:

   1. a. The board of lagoon management commissioners has fully discharged the duties assigned to it as prescribed by law;
   2. b. Any objections made to the report of the board of lagoon management commissioners which did not warrant further changes in the report and the reasons therefor; and
   3. c. Any other recommendations or information which the board of lagoon management commissioners deems advisable, including their determination as to whether the petitioners or the tax lagoon are liable for the costs of this action.

   Action by the Superior Court shall follow §§ 4328, 4329, 4330, 4331, 4332 and 4333 of this title, so far as these sections are applicable.

73 Del. Laws, c. 389, § 1; 77 Del. Laws, c. 430, § 51