Delaware Code Title 9. Counties § 8304. Powers in conducting hearings;  refusal to answer;  penalty

(a) The respective county governing body may summon and compel the attendance of witnesses, examine such witnesses, and compel the production of such books and papers as are necessary, with respect to any assessable property.  Each member of the respective county governing body may administer oaths or affirmations.

(b) Whoever fails, refuses or neglects to answer questions submitted by the respective county governing body or any member thereof, with respect to assessable property, or fails, neglects, or refuses to produce when required, such books and papers as are necessary with respect to assessable property, shall be fined not more than $100.  Licensed real estate agents shall be privileged to refuse to answer any questions concerning the property of another of which such agent shall have the care, management or control, for sale or for rent, other than questions of ownership and location of such property.