Delaware Code § 30-324

Alternate attorney member
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(a) Whenever a request in writing shall be addressed to the Governor by any attorney member of the Tax Appeal Board stating that the
attorney is disqualified from participating in a particular matter or matters coming before the Tax Appeal Board, or that the attorney is
unable because of illness, disability or other good reason to take part in such matter or matters, the Governor shall designate an attorney-
at-law as a special attorney member of the Tax Appeal Board for such matter or matters only and such designee shall be deemed to be an
attorney member of the Tax Appeal Board for all purposes concerning such matter or matters.
(b) Any attorney so designated who renders service as such special member of the Tax Appeal Board shall be paid at the rate of $100
per diem for services.
(c) This section shall be applicable to any matters over which the Tax Appeal Board has jurisdiction, whether pending at or prior to
September 15, 1970, or at any time subsequent thereto.

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