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SB229 • 2025

AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO THE NEW CASTLE COUNTY OFFICE OF FINANCE.

AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO THE NEW CASTLE COUNTY OFFICE OF FINANCE.

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Last action
2026-01-20
Official status
Stricken in Senate
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO THE NEW CASTLE COUNTY OFFICE OF FINANCE.

AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO THE NEW CASTLE COUNTY OFFICE OF FINANCE.

What This Bill Does

  • AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO THE NEW CASTLE COUNTY OFFICE OF FINANCE.
  • 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.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-01-20 Delaware General Assembly

    Introduced and Assigned to Executive Committee in Senate

  2. 2026-01-20 Delaware General Assembly

    Stricken in Senate

Official Summary Text

AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO THE NEW CASTLE COUNTY OFFICE
OF FINANCE.
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. This Act equates a corporate or business entity’s non-compliance with an order enforcing a subpoena under this section to abuse or misuse of corporate powers sufficient to permit the Attorney General to commence proceedings to revoke a corporate charter pursuant to Title 8 of the Delaware Code.