17 Tex. Civ. App. 210 - Johnson v. Holland’s Empirical Analysis

Citation profile

2 federal appellate · 92 state decisions

Most-quoted passages

The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 98 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““Taxation shall be equal and uniform. All property in this state, whether owned by natural persons or corporations, other than municipal, shall be taxed in proportion to its value, which shall be ascertained as may be provided by law.””

   2 later decisions quote this exact passage
   e.g. City of Houston v. Baker · Rowland v. City of Tyler

2. ““But whenever the. board undertakes to go beyond its jurisdiction, or to fix valuations, through prejudice or a reckless disregard of duty, in opposition to what must necessarily be the judgment of all persons of reflection, it is the duty of the courts to interfere and protect taxpayers against the consequences of its acts. Where its jurisdiction is conceded, no mere difference of opinion as to the reasonableness of its valuations will justify equitable interference; but its valuation must be the result of honest judgment, and not of mere will.””

   1 later decision quote this exact passage
   e.g. Union Independent School Dist. v. Sawyer

3. ““That where the board of equalization, in raising or fixing the value of property, acts from corrupt or fraudulent motives, and in violation of the laws of the state, whether constitutional or statutory, their acts are voidable at the suit of the party aggrieved, and that the courts of the state having jurisdiction over the amount involved and the subject matter may, in a proper case, declare such acts to be void. * » * ””

   1 later decision quote this exact passage
   e.g. Union Independent School Dist. v. Sawyer