DE SB230

Grants Delaware county boards of assessment and finance departments subpoena power to compel witnesses, testimony, and production of financial records when determining assessed values of non-residential real property using income or cost comparison approaches.

Establishes procedures for serving subpoenas on individuals and corporate entities, including personal service, delivery to place of abode, or certified mail.

Authorizes Superior Court to enforce subpoenas and hold non-compliant parties in contempt of court for failure to respond or produce requested evidence.

Requires all testimony and evidence obtained through subpoenas to be kept confidential, taken in non-public settings, and exempt from Freedom of Information Act requests.

Includes a 2-year sunset provision and mandates each county submit a report within 1 year detailing the number of subpoenas issued, response rates, court enforcement actions, and implementation recommendations.