(a) The Department of Natural Resources and Environmental Control shall certify and file with the prothonotary of each county a list of all parcels with county tax parcel numbers and all owners of said parcels of real property located in that county which are subject to any portion of a right-of-way or assessment as part of a tax lagoon created by this chapter. The list shall be in alphabetical order by owner. The Department shall also certify and similarly file a list of any change of parcel numbers subject to such a right-of-way or assessment annually. Additionally, the Department shall certify and similarly file a list of any addition or deletion of a parcel or parcels subject to a right-of-way or assessment immediately upon making any such addition or deletion.
(b) No later than 180 days after complying with subsection (a) of this section the Department shall certify and file with the prothonotary of each county a list of all parcels with county tax parcel numbers and all owners of said parcels listed in alphabetical order and designating which parcels are subject to a right-of-way and assessment and which parcels are subject only to an assessment.
(c) The certified list submitted pursuant to subsection (a) or (b) of this section shall be confirmed by order of the Resident Judge of Superior Court for each county, which order shall:
(1) State the name of the tax lagoon;
(2) State the owner's name(s) and that owner's county tax parcel number for each parcel subject to the right-of-way and assessment and each parcel subject to an assessment only; and
(3) Direct that the order be recorded in the Office of the Recorder of Deeds in and for that county.
(d) There shall be no charge or fee to file the list required by subsection (a) of this section.
(e) There shall be no charge or fee to record the order pursuant to this subsection.