Superior Court of Delaware

Univ. of Delaware v. New Castle County Bd. of Assessment, 05A-06-009

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Decision by the Board of Assessment allowing New Castle County to preclude a tax exemption for the University of Delaware is reversed where a county ordinance establishing a deadline for filing of tax exempt status must yield to the state statute which created the exemption.

Appellate Information

Decided 02/01/2006
Published 03/06/2006

Judges

Court

Superior Court of Delaware

Counsel

For Appellant:
William E. Manning, Richard A. Forsten, Jennifer M. Becnel-Guzzo, Klett Rooney Lieber & Schorling, P.C., Wilmington, DE, for Appellant University of Delaware.

For Appellees:
Erika Schrader, Assistant County Attorney, New Castle County Law Department, New Castle, DE, for Appellees New Castle County Department of Finance and New Castle County Board of Assessment Review.