Martin v. Serice’s Empirical Analysis
1942
Citation profile
23 state decisions
How this case has been cited
Cited by 25 later decisions — most recently September 1979 · most notably Magnolia Petroleum Co. v. Marks (1954), 374 So. 2d 1226 - Securities Mortg. Co., Inc. v. Triplett (1979)
23 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 Kivlen v. Horvath · Stone v. Kimball's Heirs · Ryals v. Todd · Mire v. La Salle Realty Co. · Ideal Savings & Homestead Ass'n v. Yochim
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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ * * the tax collector shall address to each taxpayer who has not paid all the taxes, which have been assessed to him on immovable property, or to the record owner of the property for which the taxes are delinquent, or to the actual owner in the event the record owner is deceased, written or printed notice in the manner provided for herein that his taxes on immovable property must be paid within twenty days after the service or mailing of the notice, or that the property will be sold according to law. “The tax collector shall send to each taxpayer by registered mail the notice prescribed herein * * *.””
1 later decision quote this exact passage““The notice of tax delinquency required by Constitution and by statute must be served on the owner of record at the time of the advertisement and sale of the property, and not on the owner of record at the time the notice of delinquency was sent out by the Sheriff and tax collector. Act 'No. 170 of 1898, §§ 25, 50, 53; Cdnst.1921, art. 10, § 11." “.Notice of tax delinquency served must be served on owner of record at the time of the advertisement and sale of property. Act No. 170 of 1898, §§ 25, 50, 53; Const. 1921, art. 10, § 11.””
1 later decision quote this exact passagee.g. Carriere v. Dupre““It is now the uniform jurisprudence that ‘no matter in whose name the property has been assessed, the owner of record at the time of the advertisement and sale for taxes is to be regarded as the delinquent tax debtor within the meaning of the constitutional provision requiring notice to be given to the delinquent before making the sale, and where notice of delinquency was not given to the record owner, the tax sale is void.’ ” * * *”
1 later decision quote this exact passagee.g. Wainer v. Zor, Inc.
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.