Sperfslage v. Ames City Board of Review

How courts have described this case

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

• recognizing “the appropriateness of factoring market classifications into property valuations”
• “The statute will ... be upheld under the rational basis standard if we find the legislature could reasonably conclude that the classification would promote a legitimate state interest.”
• “The statute will . . . be upheld under the rational basis standard if we find the legislature could reasonably conclude that the classification would promote a legitimate state interest.”
• “Th[e rational basis] standard is easily satisfied in challenges to tax statutes.”
• “Th[e rational basis] standard is easily satisfied in challenges to tax statutes.”
• “We recognize a presumption favoring the constitutionality of taxing statutes.”

Source: CourtListener parenthetical corpus (CC0).