Legal Opinion
University of Delaware v. New Castle County Department of Finance
Superior Court of Delaware
Decided February 1, 2006No. C.A. No. 05A-06-009Published
1Opinion of the Court
OPINION
BRADY, J.
Procedural History
This is an appeal from the New Castle County Board of Assessment Review (the “Board”). The issue is whether the County can preclude a tax exemption for certain properties owned by the University of Delaware (the “University”) for the fiscal tax year running from July 1, 2004 through June 30, 2005. The Board determined that the County could preclude the tax exemption because the University did not file for the exemption in accordance with a deadline in New Castle County Code § 14.06.1103. For the reasons set forth herein, the decision of the Board is reversed.
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2Cases cited7 opinions
- Methodist Hospitals of Memphis v. Assessment Appeals CommissionTennessee Supreme Court · 1984
- Cantinca v. FontanaSupreme Court of Delaware · 2005
- Board of Assessment Review of New Castle County v. Silverbrook Cemetery Co.Supreme Court of Delaware · 1977
- Burris v. Tower Hill School Ass'nSuperior Court of Delaware · 1935
- Tec America, Inc. v. DeKalb County Board of Tax AssessorsCourt of Appeals of Georgia · 1984
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