Koplar v. State Tax Commission

How courts have described this case

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

• holding that presumption of correctness defeated when taxpayer alleged assessor’s valuation was discriminatory, and presented evidence of discriminatory valuation methods
• tax commission can take view of property to enable it to understand the evidence, but view itself cannot constitute evidence
• Owners of downtown buildings claimed the assessor intentionally discriminated against them by valuing non-downtown buildings at a lower percentage of value.

Source: CourtListener parenthetical corpus (CC0).