Wilmington Suburban Water Corp. v. Board of Assessment for New Castle County

The appellants herein are in the business of supplying water to properties in New Castle County. They contend that the Superior Court erred in holding that certain storage tanks and underground pipes, running through lands owned by others, are taxable by the appellee. A detailed description of the nature of these items is contained in the opinion of the Superior Court, reported at 291 A.2d 293. The answer to the question presented depends upon whether the tanks and pipes are real property since, under 9 Del.C. § 8002, personal property is not taxable by the County or other political…