CHAPTER 173

FORMERLY

SENATE BILL NO. 84

AS AMENDED BY SENATE AMENDMENT NO. 1

AN ACT TO AMEND CHAPTER 3, PART I, TITLE 30 OF THE DELAWARE CODE RELATING TO THE TAX APPEAL BOARD.

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

Section 1. Amend §321, Chapter 3, Part I, Title 30 of the Delaware Code by striking said section in its entirety, and substituting in lieu thereof the following:

"§321. Composition; Appointment; Term and Qualifications

(a) The Tax Appeal Board shall consist of five members who shall be appointed by the Governor for terms of three years. The term of each member shall terminate at the end of said three-year period, or until such member's successor has been appointed and qualified. If any member of the Tax Appeal Board shall cease to serve for any reason prior to the end of his term, the Governor shall appoint a successor to serve for the remainder of the unexpired term. At least one member of the Board shall be a member of one of the major political parties, and at least one member of the Board shall be a member of the other major political party; provided, however, there shall be no more than a bare majority representation of one major political party over the other major political party. Any person not registered with a political party shall also be eligible for appointment as a member of the Board.

attorneys-at-law, one of whom shall be appointed Chairman by the Governor. The other attorney shall be Vice-Chairman to act in the absence or disability of the Chairman. The remainder of the Board shall be composed of one accountant and two members of the general public."

Section 2. Amend §322, Chapter 3, Part I, Title 30 of the Delaware Code by striking the figure "$2,500" as the same appears in the first sentence of said section, and substituting the figure "$4,500" in lieu thereof.

Section 3. Amend §325, Chapter 3, Part I, Title 30 of the Delaware Code by striking said section in its entirety, and substituting in lieu thereof the following:

"§325. Annual Report; Rules

(a) The Board shall submit an annual report to the Governor, as soon as practicable at the end of the fiscal year. The report shall be a public record, and be available to the public. The report shall summarize in detail the Board's activities since the date of the last report.

(b) The _Board may, by proper rules, prescribe the procedures to be followed in hearings and appeals before it."

Section 4. The provisions of this Act shall become effective immediately upon signature by the Governor.

Approved July 2, 1975