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WILMINGTON SUBURBAN WATER CORP. v. BOARD OF ASSESS.

291 A.2d 293 (1972)

WILMINGTON SUBURBAN WATER CORPORATION, Appellant, v. BOARD OF ASSESSMENT FOR NEW CASTLE COUNTY et al., Appellees. NEW CASTLE COUNTY WATER COMPANY et al., Appellants, v. NEW CASTLE COUNTY BOARD OF ASSESSMENT REVIEW et al., Appellees.

Superior Court of Delaware, New Castle.

April 26, 1972.

Attorney(s) appearing for the Case

H. James Conaway, Jr., Edward B. Maxwell, 2nd, Young, Conaway, Stargatt & Taylor, Wilmington, for appellants.

Robert E. Daley, Wilmington, for appellees.

OPINION

O'HARA, Judge.

This action is an appeal to the Superior Court from a decision of the New Castle County Board of Assessment ("Board") holding certain trade equipment taxable as real property. Appellants are a group of companies* that furnish water for commercial and residential uses within New Castle County. In the conduct of their operations appellants maintain various pipes...

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