SILVERBROOK CEM. CO. v. BOARD OF ASSESS. OF N. C. CTY.


355 A.2d 908 (1976)

The SILVERBROOK CEMETERY COMPANY, a Delaware Corporation, Petitioner below, Appellant, v. The BOARD OF ASSESSMENT REVIEW OF NEW CASTLE COUNTY, Respondent below, Appellee. GRACELAWN MEMORIAL PARK, INC., a corporation of the State of Delaware, Petitioner below, Appellant, v. The BOARD OF ASSESSMENT REVIEW OF NEW CASTLE COUNTY, Respondent below, Appellee. INTERSTATE CEMETERY COMPANY, Petitioner below, Appellant, v. The BOARD OF ASSESSMENT REVIEW OF NEW CASTLE COUNTY, Respondent below, Appellee.

Superior Court of Delaware, New Castle.

Decided March 26, 1976.


Attorney(s) appearing for the Case

Richard H. May, of Young, Conaway, Stargatt & Taylor, Wilmington, for appellants, The Silverbrook Cemetery and Gracelawn Memorial Park, Inc.

James M. Mulligan, Jr. and John R. Bowman, of Connolly, Bove & Lodge, Wilmington, for appellant, Interstate Cemetery Co.

William Annos, New Castle County Dept. of Law, Wilmington for appellee, The Board of Assessment Review of New Castle County.

Francis S. Babiarz, of Biondi & Babiarz, P.A. for Vincent F. Tartaglia, amicus curiae.


WALSH, Judge.

In separate appeals three corporations engaged in the operation of private cemeteries have questioned the authority of New Castle County to impose real estate taxes upon real property to which they hold title. The matters were originally heard before the New Castle County Board of Assessment Review (Board) and, from adverse rulings, the cemetery owners have appealed. Since these appeals present common questions...

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