Legal Opinion
Wilmington Suburban Water Corp. v. Board of Assessment for New Castle County
Superior Court of Delaware
Decided April 26, 1972PublishedCited by 5 opinions
1Opinion of the Court
OPINION
O’HARA, Judge.
This action is an appeal to the Superior Court from a decision of the New Castle County Board of Assessment (“Board”) holding certain trade equipment taxable as real property. Appellants are a group of companies * that furnish water for commercial and residential uses within New Castle County. In the conduct of their operations appellants maintain various pipes, mains and storage tanks used in connection with a water distribution system extending throughout the County. The appellant water companies contend in this proceeding that the aforementioned equipment, presently…
2Cases cited8 opinions
- Della Corporation v. DiamondSupreme Court of Delaware · 1965
- Cogswell v. CannadySupreme Court of South Carolina · 1926
- Mesta Machine Company CaseSupreme Court of Pennsylvania · 1943
- Paris Mtn. Water Co. v. Woodside, Co. Treas.Supreme Court of South Carolina · 1925
- Equitable Guarantee & Trust Co. v. KnowlesCourt of Chancery of Delaware · 1896
3 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Porter v. Delmarva Power & Light Co.Superior Court of Delaware · 1984
- Franklin Fibre-Lamitex Corp. v. Director of RevenueSuperior Court of Delaware · 1985
- Kdal, Inc. v. County of St. LouisSupreme Court of Minnesota · 1976
- Rollins Cablevue, Inc. v. McMahonSuperior Court of Delaware · 1976
- Wilmington Suburban Water Corp. v. Board of Assessment for New Castle CountySupreme Court of Delaware · 1973