Gray v. New York Floating Elevator Co.

How courts have described this case

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

• noting that under the Pennsylvania Constitution, “it is clear that all real estate is the class entitled to uniform treatment” (emphasis in original)
• noting that the proper assessment procedure is to value the property as a whole; however, separate values may be required for portions of the property
• noting that under the Pennsylvania Constitution, “it is clear that all real estate is the class entitled to uniform treatment” (emphasis in original)
• stating that properties need not be identical to be comparable and comparisons may be based, among other things, on sales according to similarities in use, size, and type of construction
• recognizing all real estate in the district is the class entitled to uniform treatment
• rejecting the trial court's conclusion that expert testimony was not credible, where such conclusion rested on an incorrect factual assumption

Source: CourtListener parenthetical corpus (CC0).