Silverbrook Cemetery Co. v. Department of Finance

HERRMANN, Chief Justice:

In this appeal, the Court is asked to review the denial by Superior Court of a petition for a Writ of Prohibition by the Silverbrook Cemetery Company (hereinafter “Silverbrook”) filed to prevent the County from assessing property tax against property owned by Silverbrook and designated for cemetery use.

I

In an earlier appeal, this Court found that the 1971 amendment to Article VIII § 1 of the Delaware Constitution, when implemented by County Ordinance 74-61, did not result in repeal of Silverbrook’s charter tax-exempt status. See Board of Assessment Review v. The…