Submitted: December 17, 2018
Cross Motions for Judgment on the Pleadings
A. White, Esquire, McCarter & English, LLP, Attorneys for
H. Williams, Esquire, Morris James LLP, Attorneys for
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,
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
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.
30, 2017, Plaintiff paid the taxes in the amount of $217,
264.02 pending appeal.
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.
November 1, 2017, Plaintiff submitted a request to Christina
School District for a refund of the portion of the school
taxes allocated to Christiana. The request was in the form of a
letter from Plaintiffs attorneys.
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.
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 ...