AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO SUBPOENA POWER.

The House amendment restricted the subpoena power to non-residential real property only. The new Senate substitute removes that restriction, applying the power to all real property whenever income or cost comparison approaches are used for assessment.

A provision was added stating the subpoena is effective throughout Delaware and may be enforced in other states or countries through available legal means.

The 2-year sunset provision (Act expires 2 years after enactment unless extended) was removed from the new version, making the subpoena power permanent.

The requirement that each county deliver a report to the Governor and General Assembly within 1 year (covering number of subpoenas issued, response rates, court enforcement actions, difficulties, and recommendations) was removed.

Explicit contempt-of-court enforcement provisions were added in two subsections: one for failure to respond after a court order, and another for willful refusal to produce documents or testify, including authority to direct orders to corporate officers.

The explicit provision that testimony and documents produced under subpoena are not public records under FOIA and must be treated confidentially was removed from the new text.

A formal definition of 'county authority' was added, specifying it means the Chief Financial Officer of the Office of Finance, the Director of the Department of Finance of Kent County, or the Finance Director of Sussex County.

Detailed service-of-process procedures were added, covering both individuals (personal service, leaving at abode, certified mail) and corporate entities (registered agent, authorized representative).