County offices could demand records for property values using income or cost comparisons

County assessment boards and finance offices could have required witnesses to testify or provide records. This covered assessments and owner appeals when a county office or the appealing owner used income or cost comparisons to value property. The records had to bear on whether the property's assessed value was correct.

A county finance official could have asked Superior Court to order someone to respond to a subpoena. This covered subpoenas for property assessments or appeals using income or cost comparisons in New Castle, Kent, and Sussex Counties. The person had to be properly served and then fail or refuse to respond. The court could have ordered a response and punished disobedience as contempt.

The Attorney General could have started a case to cancel a Delaware business's state charter. This covered Delaware corporations and other Delaware business entities in property assessments or appeals using income or cost comparisons. The business had to refuse a court order enforcing a subpoena issued for that property value case.