Secretary; quorum.
Del. Code tit. 30, § 323
in effect(a) The Tax Appeal Board shall appoint a secretary who need not be a member of the Tax Appeal Board. The secretary shall maintain a record of all proceedings before the Tax Appeal Board.
(b) A quorum for the transaction of business of the Tax Appeal Board shall be any 3 members, one of whom shall be an attorney.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title30/c003/sc02/index.htmlFetched: 10/4/2026
