Switz v. Kingsley

How courts have described this case

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

• invalidating act granting preferential treatment to farmlands by assessing farmland at agricultural rather than market value
• “[t]he [Uniformity Clause] mandate[s] for sameness in standard of value and tax rate is limited to real property”
• “the Constitution of 1947 requires that whatever ‘standard of value’ is legislated, that ‘same’ standard shall be applied to all real property taxable for local government (i.e., municipal, county, or regional school districts)”
• “[t]he provision ... that in the assessment of acreage actively devoted to agricultural use, the taxable value ‘shall not be deemed to include ... value for subdivisions or nonagricultural use’ is plainly invalid”
• “[w]e need not delay to consider the suggestion that this provision creates but a ‘rebuttable’ presumption, or that the Legislature had in mind such ‘... value’ as could not be considered in any event.”
• “Mathematical perfection in taxation is unattainable.” Id. at 32, 166 A.2d 763

Source: CourtListener parenthetical corpus (CC0).