Legal Opinion
Board of Assessment Review for New Castle County v. Stewart
Supreme Court of Delaware
Decided August 3, 1977PublishedCited by 8 opinions
1Opinion of the Court
DUFFY, Justice:
This appeal from the Superior Court presents a State constitutional question concerning the power of New Castle County to define standards, governing the assessment of real property for tax purposes.
I
The significant facts pertinent to the appeal are few and not in dispute.
Appellees are the owners of Woodland Apartments, an apartment complex consisting of two hundred sixty-one rental units situated on thirty-eight acres of land near the City of Wilmington. Prior to this controversy the property assessment was $1,269,100: $328,900 for land and $940,200 for buildings. That…
2Cases cited10 opinions
- Sioux City Bridge Co. v. Dakota CountySupreme Court of the United States · 1923
- Buhl Foundation v. Board of Property Assessment, Appeals & ReviewSupreme Court of Pennsylvania · 1962
- Kittery Electric Light Co. v. Assessors of KitterySupreme Judicial Court of Maine · 1966
- Columbia Gas Transmission Corp. v. CommonwealthSupreme Court of Pennsylvania · 1976
- Brennan v. BlackSupreme Court of Delaware · 1954
5 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- BQP Industries, Inc. v. State Board of EqualizationColorado Court of Appeals · 1984
- Tatten Partners, L.P. v. New Castle County Board of Assessment ReviewSuperior Court of Delaware · 1993
- Seaford Associates, L.P. v. Board of Assessment ReviewSupreme Court of Delaware · 1988
- Commerce Associates, LP v. New Castle County Office of AssessmentSupreme Court of Delaware · 2017
- 1313 Owner LLC v. New Castle County Office of Finance, Assessment DivisionSuperior Court of Delaware · 2020
3 more not listed; retrieve them via the Exa API.