CHAPTER 187

AN ACT TO AMEND CHAPTER 3, TITLE 30, DELAWARE
CODE, RELATING TO THE STATE TAX BOARD.

Be it enacted by the General Assembly of the State of Delaware:

Section 1. Chapter 3, Title 30, Delaware Code, is amended by adding a new section as follows:

§ 323 A. Alternate attorney member

(a) Whenever a request in writing shall be addressed to the Governor by any member of the Tax Board stating that the attorney member of the Board has disqualified himself from participating in a particular matter or matters coming before the Board, or that such member is unable because of illness, disability, or other good reason to take part in such matter or matters, the Governor shall designate an attorney-at-law as a special attorney member of the Board for such matter or matters only, and such designee shall be deemed to be the attorney member of the Board for all purposes concerning such matters.

(b) Any attorney so designated who renders service as such special member of the Board shall be paid at the rate of $50 per diem for his services.

(c) The provisions of this section shall be applicable to any matter or matters over which the Tax Board has jurisdiction, whether pending at or prior to the effective date of this section or at any time subsequent thereto.

Section 2. Section 322, Title 30, Delaware Code, is amended by striking out the figure "$500" and inserting in lieu thereof the figure "$1,000".

Section 3. Section 2 of this Act shall become effective at the beginning of the fiscal year next following the day this Act becomes law.

Approved December 18, 1963.