170 W. Va. 602 - Killen v. Logan County Commission’s Empirical Analysis
1982
Citation profile
50 state decisions
How this case has been cited
Cited by 55 later decisions (2 by the Supreme Court) — most recently April 2019 · most notably Allegheny Pittsburgh Coal Company v. County Commission of Webster County West Virginia East Kentucky Energy Corporation (1989), 193 W. Va. 32 - State Ex Rel. Allen v. Bedell (1995)
50 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Relies on Douglas v. Alabama · Sioux City Bridge Co. v. Dakota County · 66 Cal. 2d 841 - County of Sacramento v. Hickman · 162 W. Va. 672 - Pauley v. Kelly · Switz v. Township of Middletown
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 55 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“All property shall be assessed annually as of the first day of July at its true and actual value; that is to say, at the price for which such property would sell if voluntarily offered for sale by the owner thereof, upon such terms as such property, the value of which is sought to be ascertained, is usually sold, and not the price which might be realized if such property were sold at a forced sale....”
3 later decisions quote this exact passage · from the concurrence“[a]n objection to any assessment may be sustained only upon the presentation of competent evidence, such as that equivalent to testimony of qualified appraisers, that the property has been under- or overvalued by the tax commissioner and wrongly assessed by the assessor.”
3 later decisions quote this exact passage“'Instead, they should seek to have the assessments of other taxpayers raised to market value.'”
2 later decisions quote this exact passage
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.