Sierra Chem. Co. v. Salas

How courts have described this case

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

• affirming that parcels of land that are between a quarter of a mile and one mile apart should not be treated as contiguous for tax purposes
• construing tax assessment statute and recent opinion, Court held that “properties that do not share a common border are not contiguous”

Source: CourtListener parenthetical corpus (CC0).