Delaware Racing Association v. McMahon
Supreme Court of Delaware
1Opinion of the Court
QUILLEN, Chancellor:
This is an appeal from an order of the Superior Court affirming a decision of the Board of Assessment Review of the Department of Finance of New Castle County (hereinafter the “Board”).
Appellant, Delaware Racing Association (hereinafter the “Association”), a corporation of the State of Delaware, is the owner in fee simple of an improved parcel of land in New Castle County, consisting of 388.42 acres, on which is located Delaware Park, a thoroughbred racetrack since 1937.
As part of a countywide reassessment for fiscal year 1974, New Castle County gave the parcel in question…
2Cases cited20 opinions
- Aetna Life Insurance Co. v. City of NewarkSupreme Court of New Jersey · 1952
- People Ex Rel. Hotel Paramount Corp. v. ChambersNew York Court of Appeals · 1949
- Brennan v. BlackSupreme Court of Delaware · 1954
- Fitzsimmons v. McCorkleSupreme Court of Delaware · 1965
- Haines v. Leonard L. Farber CompanyDistrict Court of Appeal of Florida · 1967
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3Cited by16 opinions
- McCannel v. County of HennepinSupreme Court of Minnesota · 1980
- Tatten Partners, L.P. v. New Castle County Board of Assessment ReviewSuperior Court of Delaware · 1993
- New Castle County v. Pike Creek Recreational Services, LLCCourt of Chancery of Delaware · 2013
- Calder Race Course, Inc. v. OverstreetDistrict Court of Appeal of Florida · 1978
- Seaford Associates, L.P. v. Board of Assessment ReviewSupreme Court of Delaware · 1988
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