Higgs v. Kampgrounds of America

How courts have described this case

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

• holding that before the property appraiser can be required to disclose confidential data, the taxpayer must demonstrate the information is necessary to determine the contested issue
• the financial records of taxpayers have been found to be confidential in nature and should not be disclosed without a showing of necessity

Source: CourtListener parenthetical corpus (CC0).