Legal Opinion
Blum v. City of Wilmington
Superior Court of Delaware
Decided November 17, 1970PublishedCited by 2 opinions
1Opinion of the Court
OPINION
CHRISTIE, Judge.
The plaintiffs each operate large highrise apartment houses in Wilmington. These apartment houses are located in districts zoned for apartment?.
The plaintiffs have been paying annual municipal license taxes for each apartment house pursuant to Section 35-39 of the Code of the City of Wilmington, which provides as follows:
“Section 35-39. Dwelling units.
The license fee specified by Section 35-53 shall be paid per year by the owner, operator or lessor of three or more dwelling units. For the purposes of this section, a ‘dwelling unit’ shall mean any room or group of rooms…
2Cases cited7 opinions
- F. W. Woolworth Co. v. DavisCourt of Appeals for the Tenth Circuit · 1930
- Rosenbaum v. . New BernSupreme Court of North Carolina · 1896
- Rosenbaum v. City of NewbernSupreme Court of North Carolina · 1896
- Rieck-McJunkin Dairy Co. Mercantile Assessment CaseSuperior Court of Pennsylvania · 1944
- City of Mobile v. PhillipsSupreme Court of Alabama · 1906
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Continental American Life Insurance v. City of WilmingtonSuperior Court of Delaware · 1970
- Frankel v. City of WilmingtonSupreme Court of Delaware · 1971