The board of lagoon management commissioners, with the assistance of the Division of Watershed Stewardship, shall prepare a proposed report containing the following determinations and information:

(1) The name of the proposed tax lagoon;

(2) The hundred and the county in which the proposed tax lagoon is situated;

(3) A map, drawing or aerial photograph, to a suitable scale, on which the following is shown:

a. The main lagoon, all prongs, all subprongs and other divisions of the proposed tax lagoon;

b. All dikes, levees, structures and other works of improvement of the proposed tax lagoon;

c. All railroads, public highways and public utility installations near the points where such reach, cross or pass close to any part of the proposed tax lagoon;

d. The exterior boundaries of the tax lagoon;

e. The approximate boundaries of each parcel or piece of land within the proposed tax lagoon, together with the identification of each parcel or piece of land by name or code number; and

f. The location and extent of rights-of-way, including overhead and underground clearances where necessary, assigned to the tax lagoon for dredging operations;

(4) The estimated total cost of the proposed tax lagoon works of improvement;

(5) The assessment list required under § 4321 of this title;

(6) Factors which influenced the determination of relative benefits and the basis for distribution of costs among the landowners, and other pertinent information;

(7) The names of all landowners awarded damages or to be paid compensation for works of improvement previously constructed and deemed adequate under § 4319 of this title, the amount of damages or compensation to which each such landowner is entitled, and factors which influenced the determination of the damages awarded and compensation to be paid; and

(8) The number of lagoon managers, not less than 2 nor more than 5, required to conduct the business affairs of the proposed tax lagoon.

73 Del. Laws, c. 389, § 1; 77 Del. Laws, c. 430, § 40.