Delaware Code (Titles 8, 9, 25, 30)
9 Del. C. § 8304
Powers in conducting hearings; refusal to answer; penalty
# (a)
The respective county governing body may summon and compel the attendance of witnesses, examine such witnesses, and compel the production of such books and papers as are necessary, with respect to any assessable property. Each member of the respective county governing body may administer oaths or affirmations.
# (b)
Whoever fails, refuses or neglects to answer questions submitted by the respective county governing body or any member thereof, with respect to assessable property, or fails, neglects, or refuses to produce when required, such books and papers as are necessary with respect to assessable property, shall be fined not more than $100. Licensed real estate agents shall be privileged to refuse to answer any questions concerning the property of another of which such agent shall have the care, management or control, for sale or for rent, other than questions of ownership and location of such property.
Amendment history
28 Del. Laws, c. 79, § 17; 29 Del. Laws, c. 72, § 18; 30 Del. Laws, c. 77, § 17; 31 Del. Laws, c. 14, § 11; 70 Del. Laws, c. 186, § 1
Source: view the official text
In this title (40 sections)
- 9-8141 · Exemption from property taxes on real estate in Kent County
- 9-8151 · Property subject to exemption
- 9-8152 · Definitions
- 9-8153 · Certification as tax exempt
- 9-8154 · Conditions for charitable exemptions; penalty for false…
- 9-8155 · Assessed valuation; lien for taxes on termination of nonprofit…
- 9-8156 · Special assessments in lieu of taxes
- 9-8201 · Board of Assessment for Kent County [Repealed]
- 9-8202 · Vacancies [Repealed]
- 9-8203 · Salaries of members [Repealed]
- 9-8204 · Expenses of members [Repealed]
- 9-8205 · Disqualification for other offices [Repealed]
- 9-8206 · Oath of office [Repealed]
- 9-8207 · Removal from office; notice; hearing; appeal [Repealed]
- 9-8208 · Employees [Repealed]
- 9-8209 · Location of regular offices of boards; temporary offices…
- 9-8210 · Books from which to ascertain ownership and description of…
- 9-8301 · Annual assessment of all assessable property and persons
- 9-8302 · Revision and correction of assessments and valuations
- 9-8303 · Written statement listing property owners, value, type, etc
- 9-8304 · Powers in conducting hearings; refusal to answer; penalty
- 9-8305 · Subpoena power [Expires March 12, 2028, pursuant to 85 Del.…
- 9-8306 · Standard of assessment; frequency of reassessment
- 9-8307 · Use of local assessment lists
- 9-8308 · Abandoned leaseholds
- 9-8309 · Assessment where owner unknown
- 9-8310 · Public inspection of completed assessment
- 9-8311 · Appeals and corrections upon completion of annual assessment
- 9-8312 · Notice that assessment may be inspected; appeals; notice of…
- 9-8313 · Taxables failing to appeal liable for tax as assessed
- 9-8314 · Report of total assessed valuation
- 9-8315 · Duplicate assessments
- 9-8316 · Assessment lists not to be altered by county governing body
- 9-8317 · Personal inspection of property to adjust valuation; notice of…
- 9-8318 · Adjustment of assessment inequalities between districts
- 9-8319 · Reports from those owning or controlling assessable property;…
- 9-8320 · Information to be supplied by building inspectors in New…
- 9-8321 · Notice of increase in assessment or new assessment
- 9-8322 · Discovery of unassessed property
- 9-8323 · False returns; perjury