Legal Opinion
Silverbrook Cemetery Co. v. Department of Finance
Superior Court of Delaware
Decided January 25, 1982PublishedCited by 2 opinions
1Opinion of the Court
WALSH, Judge.
This action represents another phase of the continuing dispute between Silverbrook Cemetery Company (Silverbrook) and New Castle County (County) over the efforts of the County to assess certain of Silverbrook’s real property for tax purposes. The background of the controversy is set forth in an opinion of this Court [Silverbrook Cem. Co. v. Board of Assess. of N.C. Cty., Del.Super., 355 A.2d 908 (1976) ] which determined that 9 Del.C. § 81041 had not been repealed by a 1971 constitutional amendment which appeared to grant plenary authority to the counties to define tax exempt…
2Cases cited13 opinions
- Martin v. American Potash & Chemical Corp.Supreme Court of Delaware · 1952
- Matushefske v. HerlihySupreme Court of Delaware · 1965
- Canaday v. Superior CourtSupreme Court of Delaware · 1955
- Family Court of the State of Delaware v. Department of Labor & Industrial RelationsCourt of Chancery of Delaware · 1974
- Hollywood Cemetery Assn. v. PowellCalifornia Supreme Court · 1930
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3Cited by2 opinions
- Silverbrook Cemetery Co. v. Department of FinanceSupreme Court of Delaware · 1982
- New Castle County v. Historical Society of DelawareSupreme Court of Delaware · 1990