McGinnes v. Department of Finance, Government of New Castle County

DUFFY, Justice:

The issue for determination in this appeal requires a construction of 14 Del.C. § 1916(b) which governs local school taxation following a general reassessment of all real property in a County.

I

Plaintiff, a citizen and a taxpayer in the Conrad Area School District, filed an action in the Court of Chancery alleging that the rate of taxation established by the Board of Education for the District exceeded that permitted by law. The Court denied injunctive relief because, in its view, the governing Statute established a maximum tax on the basis of taxes levied in the prior year, not…