§ 321. Composition; appointment; term; qualifications. (a) The Tax Appeal Board shall consist of 5 members who shall be appointed by the Governor for terms of 3 years. The term of each member shall terminate at the end of said 3-year period, or until such member’s successor has been appointed and qualified. If any member […]
§ 322. Salary. Each member of the Tax Appeal Board shall be paid a salary of $5,500 per year. The chairperson shall be paid an additional $500 per year. 30 Del. C. 1953, § 322; 57 Del. Laws, c. 718, § 1; 60 Del. Laws, c. 173, § 2; 65 Del. Laws, c. 348, § […]
§ 323. Secretary; quorum. (a) The Tax Appeal Board shall appoint a secretary who need not be a member of the Tax Appeal Board. The secretary shall maintain a record of all proceedings before the Tax Appeal Board. (b) A quorum for the transaction of business of the Tax Appeal Board shall be any 3 […]
§ 324. Alternate attorney member. (a) Whenever a request in writing shall be addressed to the Governor by any attorney member of the Tax Appeal Board stating that the attorney has disqualified himself or herself from participating in a particular matter or matters coming before the Tax Appeal Board, or that the attorney is unable […]
§ 325. Annual report; rules. (a) The Board shall submit an annual report to the Governor, as soon as practicable at the end of the fiscal year. The report shall be a public record, and be available to the public. The report shall summarize in detail the Board’s activities since the date of the last […]
§ 326. Facilities and services. The Secretary of Finance shall provide office space, supplies, services and such other assistance as the Tax Appeal Board may require. 30 Del. C. 1953, § 326; 57 Del. Laws, c. 718, § 1; 69 Del. Laws, c. 64, § 115;
§ 327. Record of decisions; rules and rulings of the Tax Appeal Board. The Secretary of Finance shall maintain at the main office of the Department of Finance, and open to the inspection of the public, all decisions, rules and rulings of the Tax Appeal Board. These records shall be deemed published as required by […]
§ 328. Reimbursement of expenses. Members of the Tax Appeal Board shall be entitled to receive their actual and necessary expenses while engaged in the performance of their duties. 30 Del. C. 1953, § 328; 57 Del. Laws, c. 718, § 1;
§ 329. Hearings and appeals. The Tax Appeal Board shall hear all appeals from determinations of the Director of all administrative protests including, but not necessarily limited to, determinations under §§ 525, 544 and 561 of this title, and such other statutes granting jurisdiction to the Board as may be hereafter enacted, and the Board […]
§ 330. Subpoenas and attendance of witnesses. The Tax Appeal Board, for the purpose of its hearings, may issue subpoenas, compel the attendance of witnesses, administer oaths, take testimony and compel the production of pertinent books, payrolls, accounts, papers, records and documents, and in case any person summoned to testify or to produce any relevant […]
§ 331. Appeals from Tax Appeal Board decisions. (a) From any decision of the Tax Appeal Board, the taxable shall have the right of appeal to the Superior Court of the State in the county in which the hearing has been held; provided, however, that no appeal from such decision shall be received or entertained […]
§ 332. Frivolous or dilatory proceedings. Whenever it appears to the Tax Appeal Board that proceedings before it have been instituted or maintained by a taxpayer primarily for delay or that the taxpayer’s position in such proceedings is frivolous or without reasonable basis, damages in an amount not in excess of $5,000 shall be awarded […]
§ 333. Removal of tax appeals to the Superior Court. (a) Any appeal brought under § 329 of this title may be removed by the taxpayer or the Division of Revenue from the Tax Appeal Board to the Superior Court of this State as provided by this section. (b) No action may be removed by […]
§ 334. Admission to practice before the Tax Appeal Board. The rules of any court of this State to the contrary notwithstanding, the Tax Appeal Board shall admit to practice before the Board the following individuals: (1) All attorneys admitted to practice by the Supreme Court of the State; (2) All accountants who have received […]
