Powell v. Kelly’s Empirical Analysis
1968
Citation profile
8 state decisions
How this case has been cited
Cited by 10 later decisions — most recently January 1985
8 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 176 So. 2d 81 - Walter v. Schuler · Markham v. Blount · 187 So. 2d 594 - Burns v. Butscher · 110 So. 2d 687 - Orange State Oil Co. v. Jacksonville Express. Auth. · United Bonding Insurance v. Miller Industries, Inc.
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ * * * The comptroller shall, upon approval thereof by the state planning and budget commission, establish and promulgate standard measures of values not inconsistent with those standards provided by law to be used by tax assessors in all counties, including taxing districts, in arriving at assessments of all property, which standard measures of values shall be deemed and held prima facie to be the standard measures of just valuation contemplated by the constitution of this state in matters of taxation, and tax assessors and county boards of equalization shall follow and apply such standard measures of values in arriving at assessments of all property, and the burden shall be upon any assessor or county board of equalization refusing to follow such standard to overcome the presumption by a preponderance of the evidence. * * *»”
1 later decision quote this exact passage“standard measures of values not inconsistent with those standards provided by law to be used by tax assessors in all counties.”
1 later decision quote this exact passagee.g. Powell v. Kelly
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.