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SILVERBROOK CEMETERY CO. v. DEPT. OF FINANCE

449 A.2d 241 (1982)

The SILVERBROOK CEMETERY COMPANY, a Delaware corporation, Plaintiff Below, Appellant, v. The DEPARTMENT OF FINANCE OF NEW CASTLE COUNTY, and William Zimmerman, Director of the Department of Finance of New Castle County, Defendants Below, Appellees.

Supreme Court of Delaware.

Decided: August 2, 1982.

Attorney(s) appearing for the Case

Bruce M. Stargatt and Richard H. May (argued) of Young, Conaway, Stargatt & Taylor, Wilmington, for plaintiff below, appellant.

Dennis J. Siebold (argued) of the New Castle County Law Dept., Wilmington, for defendants below, appellees.

Before HERRMANN, C. J., McNEILLY and QUILLEN, JJ.

HERRMANN, Chief Justice:

In this appeal, the Court is asked to review the denial by Superior Court of a petition for a Writ of Prohibition by the Silverbrook Cemetery Company (hereinafter "Silverbrook") filed to prevent the County from assessing property tax against property owned by Silverbrook and designated for cemetery use.

I.

In an earlier appeal, this Court found that the 1971 amendment to Article VIII § 1 of the Delaware Constitution...

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