Sunday Lake Iron Co. v. Township of Wakefield

How courts have described this case

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

• holding that good-faith imposition of temporarily unequal tax burden did not violate the Equal Protection Clause of the United States Constitution
• finding no \purpose or design to discriminate\ and that \[the town's] action is not incompatible with an honest effort in new and difficult circumstances to adopt valuations not relatively unjust or unequal\
• assessment of one taxpayers’ property at full value while generally assessing other taxpayers’ properties at fraction of value
• quoted in Village ofWillowbrook v. Olech, 528 U.S. 562, 564, 120 S.Ct. 1073, 145 L.Ed.2d 1060 (2000)
• “[M]ere errors of judgment by officials will not support a claim of discrimination. There must be something more— something which in effect amounts to an intentional violation of the essential principle of practical uniformity.”
• property tax upheld under equal protection challenge even though petitioner's property assessed at full value while other property assessed at one-third value because it was not clearly established that the town board purposely discriminated

Source: CourtListener parenthetical corpus (CC0).