Board of Assessment Review for New Castle County v. Stewart

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• observing that no one had argued that “an unreasonable period of time has passed since the last general assessment was made in 1970”
• upholding New Castle County’s use of the base year formula for valuing property
• “Article VIII, s 1 simply requires that all taxpayers of the same class residing within the same tax district be treated equally.”
• weighing similar considerations when evaluating compliance with Uniformity Clause

Source: CourtListener parenthetical corpus (CC0).