240 So. 2d 884 - Sapp v. Conrad’s Empirical Analysis

Citation profile

6 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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “"Precisely what criteria should be considered by a county taxing official in determining what constitutes a bona fide forestry operation entitling the land to an agricultural classification for tax assessment purposes?" (which would result in a lower tax)”

   2 later decisions quote this exact passage
   e.g. Conrad v. Sapp · 251 So. 2d 665 - Greenwood v. Oates

2. “"(3) All lands being used for agricultural purposes shall be assessed as agricultural lands upon an acreage basis, regardless of the fact that any or all of said lands are embraced in a plat of a subdivision or other real estate development. Provided, agricultural purposes shall include only lands being used in a bona fide farming, pasture, grove or forestry operation by the lessee or owner, or some person in their employ." (Emphasis supplied)”

   1 later decision quote this exact passage
   e.g. 251 So. 2d 665 - Greenwood v. Oates

3. “conversion factors will outweigh its use as forestry lands.”

   1 later decision quote this exact passage
   e.g. Conrad v. Sapp