(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.
Structure Delaware Code
Chapter 3. DEPARTMENT OF FINANCE
Subchapter II. Tax Appeal Board
§ 321. Composition; appointment; term; qualifications.
§ 324. Alternate attorney member.
§ 326. Facilities and services.
§ 327. Record of decisions; rules and rulings of the Tax Appeal Board.
§ 328. Reimbursement of expenses.
§ 330. Subpoenas and attendance of witnesses.
§ 331. Appeals from Tax Appeal Board decisions.
§ 332. Frivolous or dilatory proceedings.