Silverbrook Cemetery Co. v. Board of Assessment Review

WALSH, Judge.

In separate appeals three corporations engaged in the operation of private cemeteries have questioned the authority of New Castle County to impose real estate taxes upon real property to which they hold title. The matters were originally heard before the New Castle County Board of Assessment Review (Board) and, from adverse rulings, the cemetery owners have appealed. Since these appeals present common questions of law they have been consolidated for disposition. The County has appeared in support of the assessments and Vincent F. Tartaglia, a taxpayer and a person knowledgeable…