Philbin v. Town of St. George

How courts have described this case

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

• Board has discretion to use other evidence to determine equalization ratio when it lacks sufficient comparables
• Court will not dictate how equalization should be done, and lack of uniformity in assessments may be established by any relevant evidence
• although factfinder is normally limited to comparing properties in the same class as that of taxpayer’s property, “where the Board concludes that it lacks evidence of a statistically representative sample,” it may use evidence of other classes

Source: CourtListener parenthetical corpus (CC0).