SS1FORSB230 • 2025

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

Crime Taxes

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor: Mantzavinos
Last action: 2026-03-12
Official status: Signed 3/12/26
Effective date: Not listed

Plain English Breakdown

The official source material does not provide specific details on the effective date of the act, leaving this as an unknown.

Act Amending Subpoena Power for Real Property Assessments

This act changes Delaware law to give county financial officers more power to issue subpoenas and enforce compliance when assessing real property values using income or cost comparison methods.

What This Bill Does

Defines 'county authority' as the Chief Financial Officer of the Office of Finance, Director of the Department of Finance in Kent County, and Finance Director in Sussex County.
Gives county authorities power to issue subpoenas for testimony and documents when assessing real property values using income or cost comparison methods.
Allows Superior Court orders to enforce these subpoenas and use contempt powers if someone does not comply.
Specifies how subpoenas can be served to individuals and corporate entities.

Who It Names or Affects

County financial officers in Delaware
Property owners involved in real property assessments

Terms To Know

Subpoena: A legal document that orders a person to appear and give testimony or produce documents.
Contempt of court: When someone disobeys a court order, which can result in fines or jail time.

Limits and Unknowns

The bill does not specify when it becomes effective.
It only applies to real property assessments using income or cost comparison methods.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

HA 1

1 • Burns

Passed 3/10/26

Plain English: This amendment restricts subpoena power to non-residential properties, clarifies how objections are handled in court, and ensures that records produced under subpoenas remain confidential.

Limits the subpoena power to non-residential real property only.
Specifies that objections and exceptions to a subpoena will be managed by Superior Court using existing procedures for administrative subpoenas.
Makes sure that any documents or recordings from testimony are kept private and not shared publicly, except for specific purposes related to property assessment and valuation.

The amendment text does not provide details on how the new provisions will be enforced or what happens if someone violates these rules.

SA 1

1 • Mantzavinos

Passed 1/22/26

Plain English: This amendment changes the name from 'Finance' to 'Finance of New Castle County' and clarifies that the Chief Financial Officer of this office is a county authority.

Changes the term 'Finance' to 'Finance of New Castle County'.
Clarifies that the Chief Financial Officer of the Office of Finance of New Castle County is considered a 'county authority'.

Bill History

2026-03-12 Delaware General Assembly
Signed by Governor
2026-03-11 Delaware General Assembly
Passed By Senate. Votes: 16 YES 1 NO 3 NOT VOTING 1 ABSENT
2026-03-10 Delaware General Assembly
Amendment HA 1 to SS 1 - Passed In House by Voice Vote
2026-03-10 Delaware General Assembly
Passed By House. Votes: 37 YES 4 ABSENT
2026-03-05 Delaware General Assembly
Amendment HA 1 to SS 1 - Introduced and Placed With Bill
2026-01-28 Delaware General Assembly
Reported Out of Committee (Administration) in House with 3 On Its Merits
2026-01-22 Delaware General Assembly
was introduced and adopted in lieu of SB 230
2026-01-22 Delaware General Assembly
Amendment SA 1 to SS 1 - Introduced and Placed With Bill
2026-01-22 Delaware General Assembly
Amendment SA 1 to SS 1 - Passed By Senate. Votes: 20 YES 1 ABSENT
2026-01-22 Delaware General Assembly
Passed By Senate. Votes: 15 YES 1 NO 4 NOT VOTING 1 ABSENT
2026-01-22 Delaware General Assembly
Assigned to Administration Committee in House

Official Summary Text

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

Current Bill Text

Read the full stored bill text

Legislation Document

SPONSOR:

Sen. Mantzavinos & Rep. Burns

Sens. Cruce, Hoffner, Huxtable, Lockman, Townsend, Walsh; Reps. Chukwuocha, Gorman, Harris, Minor-Brown, Morrison, Romer, Snyder-Hall, K. Williams

DELAWARE STATE SENATE

153rd GENERAL ASSEMBLY

SENATE SUBSTITUTE NO. 1

FOR

SENATE BILL NO. 230

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

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:

Section 1. Amend Chapter 83, Title 9 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline:

§ 8304A. Subpoena power.

(a) For purposes of this section, “county authority” means the Chief Financial Officer of the Office of Finance, the Director of the Department of Finance of Kent County, or the Finance Director of Sussex County.

(b) Each board of assessment or Department or Office of Finance shall have the power to subpoena witnesses, compel their attendance and testimony, administer oaths and affirmations, take evidence, and require by subpoena the production of books, papers, records, memoranda, or other evidence bearing upon the correctness of any assessed value of real property whenever the board of assessment, Department, Office of Finance, or an appealing property owner relies upon income or cost comparison approaches to determine or contest the assessed value of that real property.

(c) A subpoena issued under this section is effective throughout this State and may be enforced in other states or countries through available legal means.

(d) Service of a subpoena issued under this section may be made by the county authority, or other staff designated by the county authority, for the purpose of serving a subpoena as follows:

(1) Where the person served is an individual, by any of the following:

a. Serving the person to whom it is addressed personally.

b. Leaving it at the person’s usual place of abode with an individual of suitable age and discretion residing therein.

c. Sending it by certified mail to the last known address of the person to whom the subpoena is addressed.

(2) Where the person served is a corporate or other entity, by any of the following:

a. Serving the registered agent personally or by certified mail.

b. Serving any individual authorized to accept service on behalf of the entity personally at the individual’s usual place of business, the place of business of the entity, or by certified mail.

(e) If a properly served recipient of a subpoena fails or refuses to respond, the Superior Court may, upon application of the county authority, issue an order requiring the recipient of the subpoena to appear before the county authority in response to the subpoena or produce books, papers, records, memoranda, or other evidence. Failure to obey such an order may be punished by the court as a contempt thereof.

(f) If any person willfully refuses to make available books, papers, records, memoranda, or other evidence for examination by the county authority as required by this section, of the county authority’s representative, or willfully refuses to attend and testify as required by this section, the county authority may apply to a judge of Superior Court for an order directing such person to comply with the county authority’s request for books, papers, records, memoranda, or other evidence for examination by the county authority, or for the person’s attendance and testimony. If the books, papers, records, memoranda, or other evidence required by the county authority are in the custody of a corporation, the order of the Court may be directed to any principal officer of such corporation. If a person fails or refuses to obey such an order, such person shall be guilty of contempt of court.

SYNOPSIS

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