Newark, Mayor File Suit Against County In Ongoing Tax Dispute

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The ongoing bickering over how Newark residents should be taxed has ended up in court.

Last week the City of Newark and Mayor Jerry Clifton filed a lawsuit against New Castle County Executive Matt Meyer and the New Castle County Council in a dispute over a new way the county is calculating taxes owed by Newark residents.

The case involves a dispute between the City of Newark and New Castle County over the funding of fire protection services provided in the City of Newark.

The city’s lawsuit alleges that the County’s Local Service Function Budget for the fiscal year 2020, and its new revenue ordinance for the fiscal year 2020 violate Title 9, Chapter 11 of the Delaware Code because the County is charging Newark residents County property taxes to fund fire protection services that Newark residents are already paying for through their Newark property taxes residents should not have to pay for the county’s grant for fire protection services. The county argues that because Newark residents benefit from the county’s grant for fire protection services they should have to pitch in more.

Newark is requesting that the Court declare that the County’s Local Service Function Budget for fiscal year 2020, and its revenue ordinance for fiscal year 2020 are illegal.

For over 100 years, the City of Newark has funded some (but not all) of the cost of the fire protection services within the city limits by way of property taxes assessed against Newark property owners. By way of the most recent examples, in 2018, Newark contributed $121,722.00 in cash and free municipal services to Aetna to pay for fire protection in the City. In 2019, Newark will contribute approximately $232,000.00 in cash and free municipal services to Aetna.


Read the filing below or download the PDF here

IN THE COURT OF CHANCERY OF TIIE STATE OF DELAWARE

THE CITY OF NEWARK, a municipality of the State of Delaware, and GEORGE J. CLIFTON, a resident of the City of Newark, Delaware,
C.A. No.
Petitioners,
V.
MATTHEW MEYER,
County Executive, New Castle County: KAREN HARTLEY-NAGLE,
President, New Castle County Council; KENNETH R WOODS, Councilman; DEE DURHAM, Councilwoman; JANET KILPATRICK, Councilwoman; PENROSE HOLLINS, Councilman; LISA DILLER, Councilwoman; DAVID CARTER, Councilman; GEORGE SMILEY, Councilman; JOHN CARTIER, Councilman; TIMOTHY SHELDON, Councilman; JEA P. STREET, Councilman; DAVID TACKETT, Councilman; BILL BELL, Councilman; and VANESSA PHILLIPS, Chief Administrative Officer, New Castle County,
Respondents.

VERIFIED PETITION FOR DECLARATORY AND INJUNCTIVE RELIEF
Introduction

This case involves a dispute between the City of Newark and New Castle County over the funding of fire protection services provided in the City of Newark Newark alleges that the County’s Local Service Function Budget for fiscal year
2020, and its revenue ordinance for fiscal year 2020 violate Title 9, Chapter 11 of the Delaware Code because the County is charging Newark residents County property taxes to fund fire protection services that Newark residents are already
paying for through their Newark property taxes. Newark is requesting that the Court: (i) declare that the County’s Local Service Function Budget for fiscal year 2020, and its revenue ordinance for fiscal year 2020 are illegal because they
violate Title 9, Chapter 11 of the Delaware Code; (ii) order the County to refund any revenue collected by way of its illegal revenue ordinance for fiscal year 2020; and (iii) order the County to prepare and enact a Local Service Function Budget for
fiscal year 2020, and a revenue ordinance for fiscal year 2020 that comply with Title 9, Chapter 11 of the Delaware Code.

The Parties
I. Petitioner, City of Newark (“Newark” or the “City”) is a municipality within the meaning of Subchapter III of Title 11 of the Delaware Code.

2.Petitioner, George J. Clifton resides and owns real property within the corporate limits of Newark. His address is 1000 Fountainview Circle, Suite 202, Newark, DE 19713. Mr. Clifton is subject to and assessed the taxes by New Castle
County which are the subject of this action. As a resident and real property owner in New Castle County and Newark, Mr. Clifton has been harmed by the conduct of the Respondents complained of herein, and he has standing to petition the Court
for redress.

3. Defendant, Matthew Meyer (“Mr. Meyer”) is County Executive of New Castle County. Defendants, Karen Hartley-Nagle, Kenneth R. Woods, Dee Durham, Janet Kilpatrick, Penrose Hollins, Lisa Diller, David Carter, George Smiley, John Cartier, Timothy Sheldon, Jea P. Street, David Tackett and Bill Bell (collectively “New Castle County Council”) are all of the members of the New Castle County Council. Defendant, Vanessa Phillips (“Ms. Phillips”) is the Chief Administrative Officer of New Castle County, Delaware.

Facts
4. Title 9, Chapter 11 of the Delaware Code grants the County government its general power to operate. 9 Del. C. §1102 sets forth a number of governmental functions that are the primary responsibility of the County (and of the various municipalities in New Castle County) to provide and fund. Section 1102 refers to these as the “Local Service Functions”. Among the Local Service Functions enumerated in §1102 (a) is tire protection.

5. 9 Del. C. §1131 (a) addresses the County budgeting process and directs the County’s Chief Administrative Officer and the County Executive: “in the preparation of the annual operating budget” to “divide and segregate in a separate budget, entitled Local Service Function Budget, all expenditures for the performance of local service functions which are not performed by the County within the limits of any municipality.” Section 1131(a) further requires the Chief Administrative Officer and the County Executive to specify separately the total appropriation required for each local service function, including appropriations for Supporting Services, which is not performed by the County within the limits of any municipality. In preparing the revenue side of the Local Services Function Budget, the Chief Administrative Officer and the County Executive are not permitted under §1131(a) to include revenues to be derived from property taxes within any municipality which performs a local service function independently for its residents and pays the cost thereof out of its own revenue sources.

6. Moreover, under 9 Del C. §1131 (b) the County Executive and the County Council are prohibited from enacting a revenue ordinance that imposes property taxes within any municipality to pay the cost of any local service function if such function is performed by the municipality for its residents, and the cost thereof is paid out of municipal revenues.

7. For over 100 years, the City has funded some (but not all) of the cost of the fire protection services provided by Aetna Hose, Hook & Ladder Company (“Aetna”) within the City limits by way of property taxes assessed against Newark
property owners like Mr. Clifton. By way of the most recent examples, in 2018, Newark contributed $121,722.00 in cash and free municipal services to Aetna to pay for fire protection in the City. In 2019, Newark will contribute approximately
$232,000.00 in cash and free municipal services to Aetna.

8. Therefore, under Title 9 Chapter 11, the County’s Local Service Function Budget for fiscal year 2020, and its revenue ordinance for liscal year 2020 are required to provide a local service function credit to Newark property owners to offset the City’s contributions to Aetna. For the past several decades, the County has provided Newark property owners with a local service function credit for the financial assistance the City provided to Aetna for fire protection,

9. However, prior to the County’s adoption of its revenue ordinance for fiscal year 2020, the County informed the City representatives that the budget would not include a local service function credit for fire protection for Newark property owners.

10. In response, on May 7, 2019, City Manager, Thomas Coleman sent an email objecting to the County’s position that the City’s local service function credit for fire protection would not be included in the budget. In this email, Mr. Coleman provided a link to the City’s proposed Resolution requesting the County restore the local service function credit. A copy of Mr. Coleman’s email is attached hereto and made part hereof as Exhibit “A”.

11. On May 13, 2019, the Newark City Council adopted this Resolution. A copy of this Resolution is attached hereto and made part hereof as Exhibit “B”.

12. City Manager Coleman and City Finance Director, David Del Grande attended the County Finance Committee meeting held May 14, 2019. At this meeting, Mr. Coleman advised that Council had adopted the Resolution, and urged the Committee to reverse course and recommend that County Council restore the local service function credit for fire protection,

13. On May 22, 2019 representatives of the City and County met again to discuss the restoration of the local service function credit for fire protection.

14. On May 28, 2019, just hours before the County Council adopted its 2020 Budget, the City was informed by the Acting County Attorney that the local service function credit for fire protection would not be restored because the City had not demonstrated that it exercised responsibility for fire protection within the City limits before January 3, 1967.” A copy of this email is attached hereto and made part hereof as Exhibit “C”.

15. On May 28, 2019, the County passed its revenue ordinance for fiscal year 2020 that did not include a local service function credit for fire protection to Newark property owners in contravention 9 Del. C. §1131 (b). The illegal
revenue ordinance results in a property tax overcharge to Newark property owners for fiscal year 2020 of approximately $170,000.00.

COUNT 1
Request for Declaratory Judgment

16. Petitioners repeat and re-allege the allegations set forth in paragraphs 1-15 above as if fully stated herein.

17. The Declaratory Judgment Act, 10 Del. C. §6501 et seq., is used to settle and to afford relief from uncertainty and insecurity with respect to rights, status and other legal relations.

18. There exists a controversy regarding the legal relations between the parties, namely whether the County is required by 9 Del. C. §1131 (b) to include in its 2020 revenue ordinance a local service function credit for fire protection to Newark property owners for property taxes they pay to Newark which fund, either in the form of cash or municipal services, fire protection services Aetna provides in the City.

19. The City asks the Court to declare that the County’s Local Service Function Budget for fiscal year 2020, and its revenue ordinance for fiscal year 2020 are illegal under Title 9, Chapter 11 of the Delaware Code because they do not include the required local service function credit for fire protection to Newark property owners.

COUNT II
Request for Mandatory Injunction

20. Petitioners repeat and re-allege the allegations set forth in paragraphs 1-19 above as if fully stated herein.

21. The County’s refusal to include in the Local Service Function Budget for fiscal year 2020, and in its revenue ordinance for fiscal year 2020, a local service function credit for fire protection to Newark property owners is in violation of Title 9 Chapter 11 and is beyond the powers granted to it under state law. Petitioners have been damaged by the County’s unlawful conduct.

22. Petitioners are therefore entitled to a mandatory injunction directing the County to: (i) immediately refund any property taxes illegally collected under the revenue ordinance for fiscal year 2020 and (ii) order Respondents to prepare,
submit and enact a Local Service Function Budget and a revenue ordinance for fiscal year 2020 that comply with 9 Del. C §1102 and 31131 and provide the local service function credit for fire protection.
WHEREFORE, the City and Mr. Clifton respectfully request that this
Court:

A declare that the New Castle County’s Local Service Function Budget for fiscal year 2020, and its revenue ordinance for fiscal year 2020 are illegal because they violate Title 9. Chapter 11 of the Delaware Code:

B. order New Castle County to refund any revenue collected by way of its illegal revenue ordinance for fiscal year 2020;

C. order New Castle County to prepare and cnact a Local Service Function Budget for fiscal year 2020, and a revenue ordinance for fiscal year 2020 that comply with Title 9, Chapter 11 of the Delaware Code;

D. order New Castle County to reimburse Petitioners for all costs and counsel fees incurred in this action; and

E. award such other and further relief as this Court deems equitable.

Office of the City Solicitor City of Newark, Delaware
/s/Paul E. Bilodeau Paul E. Bilodeau (Bar. No. 2683)
220 South Main Street
Newark, DE 19711
Tel: 302-366-7000 x 1007; 302-656-6899
Email: pbilodeaua delaw.com

Coursel to Petitioners

and

LOSCO AND MARCONI, P.A.
/s/Thomas C. Marconi Thomas C. Marconi (Bar No. 2761)
1913 North Franklin Street P.O. Box 1677
Wilmington, DE 19899
Tel: 302-656-7776
Email: tmarconia delaw.org
Special counsel to Petitioner, the City of Newark
WORD COUNT: 1873
Dated: August 13, 2019

EXHIBIT “A”

From: Thomas Coleman Sent: Tuesday, May 7, 2019 4:26 PM To: ‘karen barlow@newcastlede gov’ skaren barlow@newcastlede.gov; ‘james.bell@newcastlede.gov’ <james.bell@newcastlede.gov>; james boyle@newcastlede.gov’ ; ‘Carter, David ; ‘john.cartier@newcastlede.gov’ cjohn.cartier@newcastlede.gov>; ‘Christopher.Counihan@newcastlede gov’ <Christopher.Counihan@newcastlede gov>; “Anthony.deFiore@newcastlede gov’ ; ‘elisa diller@newcastlede.gov ; ‘dee durham@newcastlede.gov’ <dee.durham@newcastlede.gov>; ‘tara.finnigan@newcastlede.gov'<tara.finnigan@newcastlede.gov>;’valerie.george@newcastlede.gov’ <valerie.george@newcastlede.gov, daniel.hagelberg@newcastlede.gov’cdaniel.hagelberg@newcastlede.gov/ ‘Kathleen harris@newcastlede.gov'<kathleen.harris@newcastlede.gov>; ‘karen.hartley-nagle@newcastlede gov’ ; ‘nellie hill@newcastlede.gov’; ‘penrose.hollins@newcastlede.gov’ ; ‘charneece.jackson@newcastlede.gov’ janet.kilpatrick@newcastlede.gov’ janet.kilpatrick@newcastlede.gov>; ‘michael migliore@newcastlede.gov’ michael migliore@newcastlede.govs; ‘Marylee.M.Dichiaro@newcastlede.gov ; ‘christine.roberts@newcastlede.gov’ ; ‘timothy.sheldon@newcastlede.gov’ ; ‘george.smiley@newcastlede.gov <george.smiley@newcastlede.gov>, “jea.street@newcastlede.gov’ cjea.street@newcastlede.gov>; david tackett@newcastlede.gov’ <david.tackett@newcastlede.gov>; ‘nique traylor@newcastlede.gov’ ; ‘robert.wasserbach@newcastlede.gov’ crobert.wasserbach@newcastlede.gov>; ‘kenneth.woods@newcastlede.gov’ <kenneth.woods@newcastlede gov>; ‘Rachel.Zara@newcastledegov” <Rachel.Zara@newcastlede.gov>; ‘
Matthew.Meyer@newcastlede gov’ (Matthew Meyer@newcastlede.gov>; Vanessa Phillips@newcastlede.gov’;’ALAlmond@nccde.org CALAlmond@nccde.org>; ‘Susan. Moore@newcastlede.gov’ ; David Gregor@newcastlede.gov’ <David.Gregor@newcastlede.gov Cc: ‘James Horning’ chorningfornewark@gmail.com>; ‘Sharon Hughes’ <shughes2853@gmail.com>; Jen Wallace sjen@jenwallacefornewark org?; Chris Hamilton (hamilton4newark@gmail.com) <hamilton4newark@gmail.com>; Jason Lawhorn’ <lawhornfornewark@gmail.com>; ‘Stu Markham'<stu.markham@gmail.com; giclifton@verizon.net; David Del Grande <DDelGrande@newark.de.us>; Renee K. Bensley <RBensley@Newark.de.u>; Tara Schiano <TSchiano@Newark.de.us>; Mark Farrall <MFarrall@Newark.de.us Subject: Changes to Local Service
Good afternoon County Council,
The City of Newark is opposed to the manner in which the changes to the local service process are being considered for the County’s proposed FY2020 Operating Budget. Local Service credits granted to the City of Newark taxpayers which have been remained relatively unchanged since the late 1960’s, are changing now under what the County has deemed “housekeeping.”

City of Newark residents have received the local service credit for “fire service” since the County moved away from the Levy Court form of Government. Changing something that has been in place this long, we feel, requires more transparency and open discussions between the City and the County. The City agrees that the process needs to be reviewed, made more efficient and improved, but changes need to be communicated well in advance, so municipalities have an opportunity to respond, and not have them presented to them literally hours before the County Executive’s budget address.

Our interpretation of state code differs from the County’s interpretation when it comes to the fire service credit. The City makes the claim that our annual financial support to Aetna Hose Hook and Ladder meets the intent of the local service program as it is functionally equivalent to the County’s fire service financial support. In addition, we may also have a difference of opinion on the County’s interpretation of Title 9, Chapter 11, section 1131. We believe that this section of state code differs from the County’s current budgeting practice. Section 1131 in our eyes, means that each local service function should be self-contained within its own fund, similar to the County’s crossing guard and street light programs. Both the crossing guard and street light funds used to be contained in the general fund until the mid-2000’s, when a lawsuit moved the County to segregate these two functions from general fund operations. Since street lights is still mentioned as an allowable local service function under current state code, the justification for the County to abandon the “general fund” as it is used today to record all GOB and local service activity is reasonable.

Lastly, the review process of the local service function by the Finance Office and the County Auditor is not yet complete, and we have been told it could take another two years to do so. For this reason, any changes in past practices should be suspended until the process has been fully vetted and reviewed. Our request would be to include the municipalities in this discussion during this review period.

Our City Council will be discussing this issue during our May 13 Council meeting. Below is a link to the agenda and the resolution up for consideration:

May 13 City of Newark Council Meeting Agenda: https://newarkde.gov/Archivecenter/ViewFile/item/6069
Item 6D: Resolution No. 19-_: A Resolution to Request New Castle County Government Restore the City of Newark’s Local Service Credit for Fire Service for County Fiscal Year 2020; Freeze the Implementation of Any Change in the Local Service Function Process Until All Municipalities Are Provided an Equitable Opportunity to Discuss Any Recommended Change; and Urge the County to Establish Separate Funds for GOB and Local Service Functions to provide Full Transparency Regarding the Funding of County Services https://neworkde gov/DocumentCeated/View/12314/60

If you would like to send a representative to the meeting, it would be very much appreciated so we can continue our discussions on this matter.

Thank you
Tom Coleman, PE City Manager, City of Newark
302-366-7000 220 5. Main Street | Newark, DE 19711
www.newarkde gov

EXHIBIT “B”

CITY OF NEWARK
DELAWARE
RESOLUTION NO. 19-P
A RESOLUTION TO REQUEST NEW CASTLE COUNTY GOVERNMENT RESTORE THE CITY OF NEWARK’S LOCAL SERVICE CREDIT FOR FIRE SERVICE FOR COUNTY FISCAL YEAR 2020; FREEZE THE IMPLEMENTATION OF ANY CHANGE IN THE LOCAL SERVICE FUNCTION PROCESS UNTIL
ALL MUNICIPALITIES ARE PROVIDED AN EQUITABLE OPPORTUNITY TO DISCUSS ANY RECOMMENDED CHANGE; AND URGE THE COUNTY TO ESTABLISH SEPARATE FUNDS FOR GOB AND LOCAL SERVICE FUNCTIONS TO PROVIDE FULL TRANSPARENCY REGARDING THE
FUNDING OF COUNTY SERVICES

WHEREAS, Title 9 of the Delaware State Code established the concept of the “Local Service Function” for New Castle County where owners of real property within a municipality may be provided County tax relief for services also provided by their respective municipality to its taxpayers to avoid duplication of taxation, and

WHEREAS, the annual local service application process has remained relatively unchanged since the 1960’s, with the only known modification to Newark’s local service function credit occurring on July 1, 1982 granting City of Newark taxpayers a credit for Newark’s low income housing program (via County ordinance 81-002); and

WHEREAS, New Castle County’s Office of Finance, in an effort to streamline and simplify the local service process, is recommending a deviation to the manner in which local service credits are granted to municipalities by eliminating the fire service credit of Newark without fully completing the review process for credits county-wide, thereby unfairly impacting the residents of the City of Newark; and

WHEREAS, the City of Newark provides a functionally-equivalent fire service function, similar to what is provided by New Castle County, through annual subvention payments to the local volunteer fire company, satisfying the intent of the local service function credit legislation; and

WHEREAS, the proposed tax increase directly related to elimination of the fire service credit will generate $170,000 in tax revenue for New Castle County from Newark taxpayers, with the County not passing this increase to Aetna Hose Hook and Ladder Company, resulting in the double-taxation of Newark property owners for fire service; and

WHEREAS, the County’s proposal to continue to allow local tax credits for police services to two municipalities who do not have a police force will result in the loss of $350,000 annually in tax revenue, which is double the amount proposed to be charged to City of Newark taxpayers; and

WHEREAS, transparency and open communication are vital components to maintaining the public’s trust at all levels of government; and

WHEREAS, the City of Newark respectfully requests that the review process of the local service program also include separate fund accounting to ensure that the funds collected for local service functions are solely used for those purposes, segregating general operating budget (GOB) programs from local service functions (LSFB); and

NOW, THEREFORE, BE IT RESOLVED by the Council of the City of Newark, respectfully requests the following from the County Council of New Castle County:
Restore the annual fire service credit to the City of Newark for fiscal year 2020, commencing on July 1, 2019 in order to recognize that the City of Newark taxpayers are providing resources to Aetna Hose Hook and Ladder Company for the services that they provide to the City of Newark; and Establish separate funds beginning in FY2020 to segregate all GOB tax revenue from Local Service tax revenue for full transparency, and to ensure that all tax revenue collected by New Castle County is utilized for the purposes or functions it was intended; and Suspend any changes to the local service program until the process has been fully reviewed and discussed with the impacted municipalities; and Continue local service discussions with all impacted municipalities with changes to be mutually implemented on a mutually acceptable timeframe (as all municipalities have different fiscal years).

RESOLVED at a Regular Meeting of Council on May 13, 2019
VOTE: 7 to 0.
Mayor
Attest:
Acting City Secretary

SYNOPSIS

This resolution requests New Castle County restore the City of Newark’s local service tax credit for fire service, work with the City of Newark and other impacted New Castle County municipalities over the next year towards revisions to the local service process that may impact municipalities, and consider the segregation of general operating programs (GOB) from local service programs (LSFB) through the establishment of separate funds to promote transparency

EXHIBIT “C”

From: Sullivan, Karen <Karen.Sullivan@newcastlede gov> Sent: Tuesday, May 28, 2019 12:42 PM To: Smiley, George ; Cartier, John John.Cartier@newcastlede.gov>; Bell, James , Carter, David <David.Carter@newcastlede.gov?, Diller, Elisa ; Hartley-Nagle, Karen ; Hollins, Penrose Penrose. Hollins@newcastlede.gov>; Kilpatrick, Janet Canet.Kilpatrick@newcastlede.gov>; Sheldon, Timothy ; Street, Jea Cea Street@newcastlede.gov>; Tackett, David <David.Tackett@newcastlede.gov>; Woods, Kenneth <Kenneth.Woods@newcastlede.gov; Wasserbach, Robert ; Migliore, Michael ; Counihan, Christopher <Christopher.Counihan@newcastlede.gov>; de Fiore, Anthony ; Finnigan, Tara ; Hagelberg, Daniel Daniel Hagelberg@newcastlede.gov>; Harris, Kathleen <Kathleen.Harris@newcastlede.govs; Hill, Nellie Nellie. Hill@newcastlede.gov>; Jackson, Charneece ; MurphyDichiaro, Marylee Marylee. MurphyDichiaro@newcastlede.gov>; Rodriguez, Michael ; Roberts, Christine ; Zara, Rachel <Rachel.Zara@newcastlede.gov>; Meyer, Matthew <Matthew.Meyer@newcastlede.gov>; Phillips, Vanessa ; Moore, Susan ; Gregor, David ; Bhatnagar, Sanjay ; Thomas Coleman <TColeman@Newark.de.us>; horningfornewark@gmail.com; shughes2853@gmail.com; jen@jenwallacefornewark.org; hamilton4newark@gmail.com; lawhornfornewark@gmail.com; stu.markham@gmail.com; giclifton@verizon.net; David Del Grande <DDelGrande@newark de.us>; Renee K. Bensley <RBensley@Newark de.us>; Tara Schiano <TSchiano@Newark.de.us>; Mark Farrall <MFarrall@newark.de.us Subject: FW: [EXTERNAL] Changes to Local Service Importance: High

I write in response to Mr. Coleman’s email below. The City of Newark has failed to demonstrate that the County must provide it a local service function credit for fire service. The City premises its request for a credit on Ms. Gottschalk’s memorandum dated May 23, 2019 and the Delaware Supreme Court’s decision in Wilmington v. Conner, 298 A.2d 771 (Del. 1972). It is unclear how the City believes the conner decision supports its position, and the only support that could be provided by Ms. Gottschalk’s memorandum is premised upon facts that have not been demonstrated to be true. Ms. Gottschalk’s memorandum concludes: “If Newark is responsible for providing fire service in the city’s corporate limits because Newark provided fire service to city residents before January 3, 1967 and that responsibility was never transferred to New Castle County, New Castle County may not impose a tax on real property within the Newark
corporate limits to pay for fire service.” (emphasis added). The City has failed to provide any evidence that supports the supposition on which Ms. Gottschalk’s conclusion is based – the City has not demonstrated that it exercised the responsibility for fire protection within the City limits before January 3, 1967.

The County’s records reflect that the City of Newark did not receive a local service function credit for fire protection for fiscal year 1967 68, the first fiscal year after January 3, 1967. Indeed, the only municipality that did receive a credit for fire protection was the City of Wilmington. The County’s research, both from its’ own records and Aetna Hose Hook & Ladders website, has revealed that the City first contracted with Aetna Hose Hook & Ladder in 1968. Moreover, in the 1972 Conner decision relied on by the City, the Supreme Court addressed a credit for fire service only for the City of Wilmington. If the City of Newark also had been entitled to a local service function credit, the Supreme Court presumably would have addressed it. Consequently, because the City has not shown that it exercised responsibility for fire protection as of January 3, 1967, then ordinances passed by the County Council and the City Council are required to transfer the function. 9 Del C. § 1102(c): 55 Del. Lawsc. 85, $ 1 (“Responsibility for a local service function or a [distinct] activity or portion thereof not exercised by New Castle County or by a municipality located within New Castle County as of the effective date of this act, or exercised by New Castle County as of the effective date of this act, may be transferred to a municipality located within New Castle County by the concurring affirmative action in the form of an ordinance of the County Council of New Castle County and of the governing body of the municipality concerned.”) (emphasis added). The County has not located such ordinances, and the City has not provided the County copies of such ordinances

Sincerely, Karen
Karen V. Sullivan

Acting County Attorney
New Castle County
87 Reads Way New Castle, DE 19720
(302) 395-5132

IN THE COURT OF CHANCERY OF THE STATE OF DELAWARE

THE CITY OF NEWARK, a municipality

of the State of Delaware, and GEORGEJ.

CLIFTON, a resident of the City of Newark,

Delaware,
Petitioners,

V.
MATTIIEW MEYER, County Executive, New Castle County; KAREN HARTLEY- NAGLE, President, New Castle County Council; KENNETH R. WOODS, Councilman; DEE DURHAM, Councilwoman; JANET KILPATRICK, Councilwoman: PENROSE HOLLINS, Councilman: LISA DILLER, Councilwoman; DAVID CARTER, Councilman: GEORGE SMILEY, Councilman, JOHN CARTIER, Councilman: TIMOTHY SHELDON, Councilman, JEA P. STREET, Councilman; DAVID TACKETT, Councilman; BILL BELL, Councilman; and VANESSA PHILLIPS, Chicf Administrative Officer, New Castle County,
Respondents.

VERIFICATION OF GEORGE J. “JERRY” CLIFTON
STATE of DELAWARE
COUNTY of NEW CASTLE
BEFORE ME, an Attorney at Law of the State of Delaware, appeared George  J. “Jerry” Clifton, who, after being duly sworn, did depose and say as follows, to wit:

1. I am George J. “Jerry” Clifton, resident of the City of Newark, and property owner in the City of Newark. I have reviewed the attached Petition for Declaratory and Injunctive Relief

2. The facts and statements set forth therein are true and correct to the best of my knowledge, information, and belief.

George J. Jerry” Climon, Resident and Property Owner, City of Newark, Delaware SWORN TO AND SUBSCRIBED before me this 12th day of August, 2019,

Paul E. Bilodeau, Esquire (#2683) Attorney at Law-Delaware Notary Per 29 Del.C. §4323
PAUL E. BILODEAU
Attorney at Law Notarial Officer State of Delaware My Commission Has No Expiration Date
29 Deic S437Way3

IN THE COURT OF CHANCERY OF THE STATE OF DELAWARE

THE CITY OF NEWARK, a municipality of the State of Delaware, and GEORGE J. CLIFTON, a resident of the City of Newark, Delaware,

Petitioners,

V.
MATTHEW MEYER, County Executive, New Castle County: KAREN HARTLEY- NAGLE, President, New Castle County Council; KENNETH R. WOODS, Councilman, DEE DURHAM, Councilwoman; JANET KILPATRICK, Councilwoman; PENROSE HOLLINS, Councilman, LISA DILLER, Councilwoman; DAVID CARTER, Councilman; GEORGE SMILEY, Councilman; JOHN CARTIER, Councilman; TIMOTHY SHELDON, Councilman; JEAP. STREET, Councilman; DAVID TACKETT, Councilman; BILL BELL, Councilman; and VANESSA PHILLIPS, Chicf Administrative in Officer, New Castle County,
Respondents.

VERIFICATION OF THOMAS COLEMAN

STATE of DELAWARE
COUNTY of NEW CASTLE
BEFORE ME, an Attorney at Law of the State of Delaware, appeared Thomas Coleman, who, after being duly sworn, did depose and say as follows, to wit:

1. I am Thomas Coleman, City Manager for the City of Newark Delaware.
I have reviewed the attached Petition for Declaratory and Injunctive Relief

2.The facts and statements set forth therein are true and correct to the best
of my knowledge, information, and belief.

Thomas Coleman, City Manager, City of Newark, Delaware

SWORN TO AND SUBSCRIBED before me this 12th day of August, 2019.


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