Delaware Senate bill in Session 153.
Status: enacted. Latest action: March 12, 2026.
and differs from Senate Bill No. 230 by removing the language related to Section 284 of the Delaware General Corporation Law. This Act defines, for purposes of this section, “county authority” as the Chief Financial Officer of the Office of Finance, the Director of the Department of Finance of Kent County, and the Finance Director of Sussex County. This Act expressly authorizes the county authority to compel the production of testimony and documentary evidence whenever a county relies upon, or defends its reliance upon, the income approach or cost comparison approaches to assess the fair market value of real property. This Act permits the enforcement of subpoenas by order of the Superior Court and permits use of the court’s contempt powers. Author: Senator Mantzavinos.
This Act is a substitute bill for Senate Bill No. 230 and differs from Senate Bill No. 230 by removing the language related to Section 284 of the Delaware General Corporation Law. This Act defines, for purposes of this section, “county authority” as the Chief Financial Officer of the Office of Finance, the Director of the Department of Finance of Kent County, and the Finance Director of Sussex County. This Act expressly authorizes the county authority to compel the production of testimony and documentary evidence whenever a county relies upon, or defends its reliance upon, the income approach or cost comparison approaches to assess the fair market value of real property. This Act permits the enforcement of subpoenas by order of the Superior Court and permits use of the court’s contempt powers. Author: Senator Mantzavinos
| Date | Event | Detail |
|---|---|---|
| 2026-01-22 | Introduced | Bill introduced |
| 2026-03-12 | Status | enacted |
| 2026-03-12 | Latest Action | Signed by Governor |