Legal Opinion
1001 Jefferson Plaza Partnership, L.P. v. New Castle County Department of Finance
Supreme Court of Delaware
Decided June 3, 1997No. 373, 1996PublishedCited by 6 opinions
1Opinion of the Court
PER CURLAM:
In this appeal we decide only a narrow procedural question relating to the statutory authority of the Superior Court to remand a matter to the New Castle County Board of Assessment Review (the “Board”). We hold that the Superior Court has statutory authority to affirm, reverse or modify decisions of the Board, but the Superior Court lacks statutory authority to remand.
Facts and Procedural Posture
This is an interlocutory appeal from an annual assessment for property taxes. Plaintiff below-appellant, 1001 Jefferson Plaza Partnership, L.P. (“Jefferson”), owns property at 1001…
2Cases cited4 opinions
- Coastal Barge Corp. v. Coastal Zone Industrial Control BoardSupreme Court of Delaware · 1985
- Tatten Partners, L.P. v. New Castle County Board of Assessment ReviewSuperior Court of Delaware · 1993
- Alfieri v. MartelliSupreme Court of Delaware · 1994
- Board of Assessment Review of New Castle County v. Silverbrook Cemetery Co.Supreme Court of Delaware · 1977
3Cited by6 opinions
- Leatherbury v. GreenspunSupreme Court of Delaware · 2007
- New Cingular Wireless PCS v. Sussex County Board of AdjustmentSupreme Court of Delaware · 2013
- 1313 Owner LLC v. New Castle County Office of Finance, Assessment DivisionSuperior Court of Delaware · 2020
- Reybold Venture Group IX, LLC v. Summit Plaza Shopping Center, LLCCourt of Chancery of Delaware · 2025
- Reybold Venture Group V-A, LLC v. New Castle County Office of AssessmentSuperior Court of Delaware · 2018
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