Delaware Code § 30-321

Composition; appointment; term; qualifications
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(a) The Tax Appeal Board shall consist of 5 members who shall be appointed by the Governor for terms of 3 years. The term of each
member shall terminate at the end of said 3-year period, or until such member's successor has been appointed and qualified. If any member
of the Tax Appeal Board shall cease to serve for any reason prior to the end of the term, the Governor shall appoint a successor to serve
for the remainder of the unexpired term. At least 1 member of the Board shall be a member of 1 of the major political parties, and at
least 1 member of the Board shall be a member of the other major political party; provided, however, there shall be no more than a bare
majority representation of 1 major political party over the other major political party. Any person not registered with a political party
shall also be eligible for appointment as a member of the Board.
(b) At least 2 of the members of the Board shall be attorneys-at-law, 1 of whom shall be appointed chairperson by the Governor.
The other attorney shall be vice-chairperson to act in the absence or disability of the chairperson. The remainder of the Board shall be
composed of 1 accountant and 2 members of the general public.

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