Legal Opinion
Board of Assessment Review of New Castle County v. Silverbrook Cemetery Co.
Supreme Court of Delaware
Decided August 11, 1977PublishedCited by 10 opinions
1Opinion of the CourtHerrmann, Chief Justice
(for the majority):
In these tax assessment cases, the main issue in this consolidated appeal is whether Article VIII, § 1 of the Delaware Constitution1 empowered the New Castle County Council to repeal by ordinance property tax exemptions previously created by the General Assembly. The Superior Court held that it did not. See 355 A.2d 908. We affirm.
I
These cases arise from the tax assessments of three cemetery properties made subsequent to the passage of New Castle County Ordinance 74-61,2 a 1974 enactment *621establishing a comprehensive schedule of property tax exemptions for the County.…
2Cases cited6 opinions
- Morton v. MancariSupreme Court of the United States · 1974
- Mayor of Wilmington v. StateSupreme Court of Delaware · 1947
- Kelley v. Mayor and Council of City of DoverCourt of Chancery of Delaware · 1972
- Sayers v. Wilmington & Northern RailroadSuperior Court of Delaware · 1901
- Silverbrook Cemetery Co. v. Board of Assessment ReviewSuperior Court of Delaware · 1976
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Tate v. MilesSupreme Court of Delaware · 1986
- State, Dept. of Labor v. MinnerSupreme Court of Delaware · 1982
- Christiana Hospital v. FattoriSupreme Court of Delaware · 1998
- 1001 Jefferson Plaza Partnership, L.P. v. New Castle County Department of FinanceSupreme Court of Delaware · 1997
- Silverbrook Cemetery Co. v. Department of FinanceSupreme Court of Delaware · 1982
5 more not listed; retrieve them via the Exa API.