Glen Haven Homes, Inc. v. Mills County Board of Review

How courts have described this case

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

• holding that ad hoc determinations of taxpayers’ entitlement to exemption did not violate equal protection
• asserting that equal protection does not require similar ad hoc adjudications in dissimilar situations
• noting equal protection does not require dissimilar entities be treated similarly
• rejecting nursing home’s claim “that its treatment for tax exemption purposes is so inconsistent with that granted other nursing homes similarly situated throughout the state as to be a denial of equal protection of the law”
• noting equal protection does not require dissimilar entities be treated similarly
• “ad hoc adjudication in separate [tax exemption] cases is specifically designed to produce dissimilarity in result ... ”

Source: CourtListener parenthetical corpus (CC0).