THE SUPREME COURT OF THE STATE OF DELAWARE THE CITY OF WILMINGTON, § § No. 102, 2023 Plaintiff-Below, § Appellant, § § Court Below: Superior Court v. § of the State of Delaware § JACOB VREELAND and TAX § C.A. No. N20J-07653 PARCEL NO. 26-022.10-043, § § Defendants-Below, § Appellees, § § and § § WELLS FARGO BANK, N.A. and § QUALITY ANGELS REAL ESTATE § COMPANY, § § Intervenors-Below, § Appellees. § Submitted: January 10, 2024 Decided: January 22, 2024 Before SEITZ, Chief Justice; VALIHURA and TRAYNOR, Justices.

ORDER This 22nd day of January, 2024, after consideration of the parties’ briefs and the record on appeal, it appears to the Court that the judgment of the Superior Court should be affirmed on the basis of and for the reasons stated in its August 9, 2022 Letter Opinion1 and December 12, 2022 Order.

NOW, THEREFORE, IT IS ORDERED that the judgment of the Superior Court be AFFIRMED.

BY THE COURT: /s/ Gary F. Traynor Justice

City of Wilmington v. Vreeland, 2022 WL 3221600 (Del. Super. Ct. Aug. 9, 2022).