{"data":{"id":"us-de/30-del.-c.-323","jurisdiction":"us-de","citation":"30 Del. C. § 323","heading":"Secretary; quorum.","body":"(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.\n(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.","path":["Title 30. State Taxes","General Provisions; State Tax Agencies; Procedure and Enforcement","CHAPTER 3. Department of Finance","Subchapter II. Tax Appeal Board"],"source_url":"https://delcode.delaware.gov/title30/c003/sc02/index.html#323","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"c8895e4b730b02febda2124f036143d253549f05c7e58dbec47664254441d7ba","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-322","next":"us-de/30-del.-c.-324"},"notice":"GroundRules: Original legal text. Not legal advice."}