Cumberland Coal Co. v. Board of Revision of Tax Assessments in Greene Cty.

How courts have described this case

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

• “Applying the same ratio to the same assigned values, when the actual values differ, creates the same disparity in effect as applying a different ratio to actual values when the latter are the same.”
• relief accorded taxpayer whose property had been taxed at full value despite systematic undervalua tion of other taxpayers’ property
• relief accorded taxpayer whose property had been taxed at full value despite systematic undervaluation of other taxpayers' property
• relief granted where “deliberately adopted system” taxed taxpayer’s property at a rate much higher than that applied to property of most others similarly situated
• relief accorded taxpayer whose property had been taxed at full value despite systematic undervaluation of other taxpayer’s property
• invalidating a state tax assessment scheme on equal protection grounds

Source: CourtListener parenthetical corpus (CC0).