Gracelawn Memorial Park, Inc. v. State

O’HARA, Judge.

This action was instituted by Gracelawn Memorial Park, Inc. (“Gracelawn”), wherein Gracelawn seeks a declaratory judgment that Gracelawn’s sales of “burial vaults” to the public are not “preneed sales” and thus, not governed by the regulatory scheme of 24 Del.C., Ch. 31, Sub-chapter II. In the alternative, Gracelawn contends that the application of the statute to the sales in question would violate the due process and equal protection guarantees of the United States and Delaware Constitutions. The defendant also moved for a declaratory judgment and parties have filed…