Belk Department Stores v. Taylor

How courts have described this case

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

• noting that the taxpayer contesting an assessment has the burden to prove that the assessed valuation was incorrect
• noting that all of the parties agree that the correct assessment date is December 31 of the preceding year
• The purchase price of property is some evidence of value.

Source: CourtListener parenthetical corpus (CC0).

Cited by

6 cases in this archive cite this case.

• Reliance Insurance v. Smith
  Court of Appeals of South Carolina· 1997-06-30· cited 20×
• South Carolina Tax Commission v. South Carolina Tax Board of Review
  Supreme Court of South Carolina· 1983-01-11· cited 17×
• Cloyd v. Mabry
  Court of Appeals of South Carolina· 1988-04-04· cited 13×
• Smith v. Newberry County Assessor
  Court of Appeals of South Carolina· 2002-06-03· cited 11×
• Square 345 Associates Ltd. Partnership v. District of Columbia
  District of Columbia Court of Appeals· 1998-12-24· cited 10×
• Mayfair Mills, Inc. v. Spartanburg County (In Re Mayfair Mills, Inc.)
  D. South Carolina· 2002-11-27· cited 2×

Cites

3 cases in this archive are cited by this case.

• Case v. Chambers
  Oregon Supreme Court· 1957-07-03· cited 22×
• Colorado & Utah Coal Company v. Rorex
  Supreme Court of Colorado· 1962-03-19· cited 14×
• Wasson v. Mayes
  Supreme Court of South Carolina· 1969-04-16· cited 2×