Allegheny Pittsburgh Coal Co. v. Commission of Webster Cty.

How courts have described this case

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

• involving equal protection challenge to county’s de- parture from market-value standard in conducting some property assessments
• striking down a county’s assessment of property taxes primarily on the basis of purchase price, with no adjustments over time, such that new property owners were assessed at roughly 8 to 35 times the rate of those who had owned their property longer
• formula for property valuation based on most recent sale resulting in relative overvaluation, and thus higher tax assessment, for comparable properties
• “A State may divide different kinds of property into classes and assign to each class a different tax burden so long as those divisions and burdens are reasonable.”
• “The equal protection clause. . . protects the individual from state action which selects him out for discriminatory treatment by subjecting him to taxes not imposed on others of the same class.”
• involving a landowner’s challenge to a local tax assessment

Source: CourtListener parenthetical corpus (CC0).