Searching over 5,500,000 cases.


searching
Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.

LLC v. Christina School District

Superior Court of Delaware

January 14, 2019

CSDCPC 920 FRENCH, LLC, Plaintiff,
v.
CHRISTINA SCHOOL DISTRICT, CHRISTINA SCHOOL DISTRICT BOARD OF EDUCATION, BRANDYWINE SCHOOL DISTRICT, BRANDYWINE SCHOOL DISTRICT BOARD OF EDUCATION, COLONIAL SCHOOL DISTRICT, COLONIAL SCHOOL DISTRICT BOARD OF EDUCATION, RED CLAY SCHOOL DISTRICT, RED CLAY SCHOOL DISTRICT BOARD OF EDUCATION, Defendants.

          Submitted: December 17, 2018

         On Cross Motions for Judgment on the Pleadings

          David A. White, Esquire, McCarter & English, LLP, Attorneys for Plaintiff

          David H. Williams, Esquire, Morris James LLP, Attorneys for Defendants

          ORDER

          JOHNSTON, J.

         Plaintiff CSDCPC 920 French, LLC sought a charitable tax exemption for property in New Castle County ("Property"). New Castle County denied the application for a tax exemption on April 28, 2017. Plaintiff appealed the denial on May 28, 2017.

         New Castle County has issued a publication entitled "How to Appeal Your Property Tax Assessment." The publication provides in part:

Do I have to pay my taxes if my assessment is being appealed:
While it is up to you, we recommend that you pay your property taxes. Should you choose not to pay and your appeal is denied, penalties will be added to the amount due. If you do pay and your appeal is granted, a credit would be applied to your tax account.

         On May 30, 2017, Plaintiff paid the taxes in the amount of $217, 264.02 pending appeal.

         On October 2, 2017, the County and Plaintiff reached an agreement resolving the appeal. The County granted Plaintiff a tax exemption retroactive from November 14, 2014 (the date Plaintiff purchased the Property) through June 20, 2021.

         On November 1, 2017, Plaintiff submitted a request to Christina School District for a refund of the portion of the school taxes allocated to Christiana.[1] The request was in the form of a letter from Plaintiffs attorneys.

         The Christina School Board considered Plaintiffs request in closed executive session on December 12, 2017. No deliberations were public. Plaintiffs counsel was limited to two minutes of oral presentation prior to the Board's vote, The Board unanimously voted to deny the request in open session. The Board did not state any reasons for its decision either in writing or during open session.

         Section 1921 of title 14 of the Delaware Code provides: "Local county school taxes paid through error or by mistake may be refunded by the school ...


Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.