Reliance Insurance v. Smith

How courts have described this case

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

• finding one property's undervaluation does not render the accurate valuation of another property constitutionally defective where that property was assessed at its actual value
• affirming administrative law judge’s conclusion that the cost method was the most accurate approach in an instance where the taxable property in question had improvements that were new or almost new
• noting the standards of review established under S.C. Code Ann. §§ 1-23-380(A)(6) and 1-23-610(D) (Supp. 1996) are essentially identical, but declining to decide which section would apply to the case due to the similarities between the two sections

Source: CourtListener parenthetical corpus (CC0).