In re Delaware Public Schools Litigation

CourtCourt of Chancery of Delaware
DecidedMay 30, 2024
DocketC.A. No. 2018-0029-JTL
StatusPublished

This text of In re Delaware Public Schools Litigation (In re Delaware Public Schools Litigation) is published on Counsel Stack Legal Research, covering Court of Chancery of Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
In re Delaware Public Schools Litigation, (Del. Ct. App. 2024).

Opinion

IN THE COURT OF CHANCERY OF THE STATE OF DELAWARE

IN RE DELAWARE PUBLIC SCHOOLS ) C.A. No. 2018-0029-JTL LITIGATION ) COUNTY TRACK

OPINION ADDRESSING REQUEST FOR EXPENSES

Date Submitted: February 8, 2024 Date Decided: May 30, 2024

Richard H. Morse, COMMUNITY LEGAL AID SOCIETY, INC., Wilmington, Delaware; Dwayne Bensing, ACLU FOUNDATION OF DELAWARE, INC., Wilmington, Delaware; Saul P. Morgenstern, Peta Gordon, ARNOLD & PORTER KAYE SCHOLER LLP, New York, New York; Counsel for Plaintiffs Delawareans for Educational Opportunity and the NAACP Delaware State Conference of Branches.

Wilson B. Davis, NEW CASTLE COUNTY LAW DEPARTMENT, New Castle, Delaware; Counsel for Defendant Michael R. Smith, Chief Financial Officer for New Castle County.

Craig T. Eliassen, Gary E. Junge, SCHMITTINGER & RODRIGUEZ, P.A., Dover, Delaware; Counsel for Defendant Susan Durham, Director of Finance for Kent County.

Krista M. Reale, MARGOLIS EDELSTEIN, Wilmington Delaware; Counsel for Defendant Gina Jennings, Director of Finance for Sussex County.

LASTER, V.C. Court of Chancery Rule 37(c) contains a seldom-used mechanism for shifting

expenses. 1 If a party denies a request for admission, and if the requesting party

proves at trial that the fact should have been admitted, then the court can order the

responding party to pay the expenses that the requesting party incurred proving the

improperly disputed fact.

That is what happened here. This decision therefore awards the plaintiffs

expenses of $337,224, comprising $322,912 in attorneys’ fees and $14,312 in out-of-

pocket costs. Each county’s prorated share is $112,408.

I. FACTUAL BACKGROUND

Delaware’s public schools receive funding from state, local, and federal

sources. 2 School districts generate local funding by levying taxes on non-exempt

1 Picking the right nouns for a fee-shifting ruling is difficult. “Fees” seems only to refer

to the amounts charged by the lawyers. “Expenses” seems to mean out-of-pocket payments other than fees. “Costs” might be the same as out-of-pocket expenses, or it might just mean “court costs” under the restricted concept that defines what a party can recover by statute. See 10 Del. C. § 5106; Scion Breckenridge Managing Member, LLC v. ASB Allegiance Real Est. Fund, 68 A.3d 665, 686–88 (Del. 2013).

This decision uses the term “expenses” broadly to refer to all of the expenses associated with proving an issue at trial, including attorneys’ fees, plus any amounts paid out of pocket that might more colloquially be called expenses, including amounts paid for experts. That is how Rule 37(c) uses the term. Ct. Ch. R. 37(c) (stating that the requesting party is entitled to “the reasonable expenses incurred in making that proof, including reasonable attorney’s fees.”). That is also how the Delaware General Corporation Law uses the term. E.g., 8 Del. C. § 145(a) (authorizing a corporation in a proceeding other than one brought by or in the right of the corporation to provide indemnification “against expenses (including attorneys’ fees), judgments, fines and amounts paid in settlement actually and reasonably incurred . . . .”).

2 The facts are drawn from the court’s post-trial decision (the “Opinion”). In re Del.

Pub. Sch. Litig., 239 A.3d 451 (Del. Ch. 2020). Capitalized terms not defined herein have the meaning given to them in the Opinion. property located in their districts. The amount of local funding depends on two

variables: the assessed value of the property and the tax rate per dollar of assessed

value.

When levying local taxes, the school districts do not prepare their own

assessments. By statute, the school districts must use the assessed values established

by the governments of Delaware’s three counties: New Castle County, Kent County,

and Sussex County (collectively, the “Counties”).

Before this litigation, the Counties prepared their assessments using decades-

old valuations. Sussex County used valuations that became effective in 1974. New

Castle County used valuations that became effective in 1983. Kent County used

valuations that became effective in 1987. Each county referred to its valuation year

as its “base year,” and they called their chosen method the “base-year method.”

The plaintiffs are non-profit, non-partisan, civic-oriented institutions with a

strong interest in Delaware’s schools. In January 2018, they filed this litigation

because they believed that Delaware’s public schools were not an adequate education

for students from low-income households, students with disabilities, and students

whose first language is not English.

The plaintiffs contended that one of the problems contributing to that failure

was a broken system for funding Delaware’s public schools. The plaintiffs contended

that the Counties’ base-year method of assessing properties prevented the portion of

funding mechanism that relied on property taxes from operating as intended.

2 When this case was filed, the Delaware code provided that “[a]ll property

subject to assessment shall be assessed at its true value in money” (the “True Value

Statute”). 3 A property’s true value in money is the same as its fair market value. The

plaintiffs contended that the Counties’ use of decades-old valuations violated the True

Value Statute because the base-year method obviously did not assess property at its

fair market value.

Under the Delaware Constitution, “[a]ll taxes shall be uniform upon the same

class of subjects within the territorial limits of the authority levying the tax” (the

“Uniformity Clause”). 4 That clause requires that all taxpayers within the same

general class be treated the same. The plaintiffs contended that the Counties’ use of

decades-old valuations violated the Uniformity Clause because different properties

had appreciated at different rates over the ensuing decades. As a result, current tax

bills bore only a limited resemblance to the property’s actual value, resulting in

property owners being treated differently.

During discovery, the plaintiffs served requests for admission. One set of

requests asked the Counties to admit that because they used decades-old

assessments, there was a lack of countywide uniformity in the ratio of market values

3 9 Del. C. § 8306(a) (1953). On August 9, 2023, the Delaware General Assembly amended that section. 84 Del. Laws, c. 162, § 1 (2023). The statute currently states: “All property subject to assessment shall be assessed at its present fair market value.” Id.

4 Del. Const. art. VIII, § 1.

3 to assessed values (the “Uniformity Requests”). 5 For example, the Uniformity

Request directed to Sussex County asked the county to admit the following:

Because Sussex County assessments are based on 1974 values, and the degree of change in value of different tax parcels has varied depending on the geographical location within the County, and other market factors, there is a lack of countywide uniformity in the ratio of properties’ market values to their assessed values. 6

The plaintiffs directed comparable requests to Kent County and New Castle County.

A second set of requests asked the Counties to admit that because they used

decades old assessments, the Counties were not assessing property at its true value

in money (the “True Value Requests”). 7 The plaintiffs had obtained annual reports

prepared by a committee the Delaware General Assembly created to award a portion

of the state funding for the public schools. Those reports calculated sale price ratios

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