AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO SUBPOENA POWER.

Counties can demand property assessment evidence

Delaware county assessment boards and finance offices can subpoena witnesses and records relevant to a property's assessed value. This applies when county officials or an appealing property owner use income or cost-comparison methods to determine or challenge that value. Officials can require attendance and testimony, administer oaths, and collect evidence. Subpoenas apply statewide, with enforcement outside Delaware available through existing legal channels. County finance officials or designated staff can deliver subpoenas personally or by certified mail. For individuals, service can also occur at home through a resident of suitable age and judgment. Businesses can receive service through their registered agent or someone authorized to accept it. County finance officials can ask the Superior Court to order compliance, including by a corporation's principal officer when relevant. Disobeying the court order can lead to contempt of court. The law does not itself change property tax rates or assessed values.