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WILMINGTON SUBURB. WATER CORP. v. BOARD OF ASSESS.

316 A.2d 211 (1973)

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

Supreme Court of Delaware.

June 19, 1973.

Attorney(s) appearing for the Case

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

Robert E. Daley, Wilmington, for appellees.

CAREY and HERRMANN, JJ., and DUFFY, Chancellor, sitting.

PER CURIAM:

The appellants herein are in the business of supplying water to properties in New Castle County. They contend that the Superior Court erred in holding that certain storage tanks and underground pipes, running through lands owned by others, are taxable by the appellee. A detailed description of the nature of these items is contained in the opinion of the Superior Court, reported at 291 A.2d 293...

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