Legal Opinion
State Ex Rel. Secretary of the Department of Highways & Transportation v. New Castle County
Superior Court of Delaware
Decided May 21, 1975PublishedCited by 2 opinions
1Opinion of the Court
OPINION
BUSH, Judge.
The Department of Highways and Transportation of the State of Delaware has filed the case at bar against New Castle County seeking a declaratory judgment. The State seeks a ruling that the County is prohibited from taxing state lands notwithstanding their use.
The controversy over, this matter has arisen from the County’s implementation of the tax exemption power granted it by a 1971 amendment to Article VIII, Section I of the Delaware Constitution, Del.C.Ann. Previous to its amendment, Article VIII, Section I vested the tax exemption power in the General Assembly:
“ . . .…
2Cases cited9 opinions
- Commonwealth State Emp. Ret. System v. Dau. Co.Supreme Court of Pennsylvania · 1939
- Shellhorn & Hill, Inc. v. StateSupreme Court of Delaware · 1962
- George & Lynch, Inc. v. StateSupreme Court of Delaware · 1964
- Southwest Delaware County Municipal Authority v. Aston TownshipSupreme Court of Pennsylvania · 1964
- Wilmington Housing Authority v. Williamson Ex Rel. WilliamsonSupreme Court of Delaware · 1967
4 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Silverbrook Cemetery Co. v. Board of Assessment ReviewSuperior Court of Delaware · 1976
- University of Delaware v. New Castle County Department of FinanceSuperior Court of Delaware · 2006