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GENERAL MOTORS CORP. v. NEW CASTLE COUNTY

No. 102, 1997.

701 A.2d 819 (1997)

GENERAL MOTORS CORPORATION, a Delaware Corporation, Appellant, Appellee/Cross-Appellant Below, v. NEW CASTLE COUNTY, a Political Subdivision of the State of Delaware, and Department of Finance of New Castle County, Appellee, Appellant/Cross-Appellee Below, and Board of Assessment Review of New Castle County; and Debra F. Rodenbaugh, Richard M. Lagergren, George B. Schreppler, Jr., and Harold Ostdahl, Individually as Members of the Board of Assessment Review of New Castle County, Appellee, Appellee Below.

Supreme Court of Delaware.

Decided: November 6, 1997.

Rehearing Denied November 24, 1997.

Attorney(s) appearing for the Case

Richard G. Bacon, of Richards, Layton & Finger, Wilmington, for General Motors Corporation.

Dennis J. Siebold, Wilmington, for New Castle County and Department of Finance of New Castle County.

Before WALSH, HOLLAND and BERGER, JJ.

HOLLAND, Justice:

This is an appeal by General Motors Corporation ("GMC") from a final judgment of the Superior Court. The Superior Court determined that it lacked subject matter jurisdiction and dismissed the primary appeal filed by the appellee/appellant-cross-appellee below, New Castle County and the Department of Finance of New Castle County ("the County"). In the same final judgment, the Superior Court dismissed GMC...

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