Opinion ID: 1983906
Heading Depth: 1
Heading Rank: 3

Heading: the county's failure to present evidence

Text: At the Board hearing, the County moved to dismiss after the taxpayer presented its evidence. The County indicated to the Board that it had information to present, but no evidence was offered, as the Board granted the motion to dismiss. On appeal to the Superior Court, the County made no request to present any new or different evidence pursuant to 9 Del.C. § 8312. Even after the Superior Court decided in favor of the taxpayer, based upon the taxpayer's unrebutted evidence, the County did not move for reargument or for relief from the judgment. See Super.Ct.Civ.R. 59, 60. In short, the County made a tactical decision not to ask the Superior Court for the opportunity to present evidence in support of the original assessment. Issues that are not fairly presented to the trial court will not be heard on appeal except when the interests of justice so require. Supr.Ct.R. 8.; Wilmington Trust Company v. Conner, Del.Supr. 415 A.2d 773, 781 (1980). The County argues that it was unable to present its evidence to the Board and that, where a record on appeal is incomplete, the Superior Court should allow additional evidence in order to reach a just decision. Mellow v. Board of Adjustment, Del.Super., 565 A.2d 947 (1988), aff'd, Del.Supr., 567 A.2d 422 (1989). This argument misses the point. The question is not whether the Superior Court should allow additional evidence, but whether the County ever requested the opportunity to present such evidence. The County offers no explanation for its decision not to request that opportunity. Moreover, the County has not made any showing that it has competent evidence in support of the assessed value or that it had that evidence at the time of the Board hearing. [3] Accordingly, we find no compelling interests of justice that mandate an exception to the waiver doctrine embodied in Supreme Court Rule 8. Based upon the foregoing, the judgment of the Superior Court is AFFIRMED.