Meredith v. Elliott’s Empirical Analysis
1966
Citation profile
21 state decisions
How this case has been cited
Cited by 21 later decisions — most recently June 2003
21 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 Stanley v. Supervisors of Albany · Stanley v. Board of Sup'rs of the County of Albany · Clay County v. Brown Lumber Co. · State v. Blatt · Adams v. Burts
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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The term ‘erroneous assessment,’ as there used, (in the statute) refers to an assessment that deviates from the law and is therefore invalid, and is a defect that is jurisdictional in its nature ... If the property paid on was exempt from taxation ... then the provisions of (the statute) give the owner a remedy for a refunding of such taxes thus erroneously paid____” (Emphasis added).”
1 later decision quote this exact passage“Under [a] statute relating to refunding of taxes which have been 'erroneously or illegally exacted or paid,' the quoted words refer to an assessment illegal because of jurisdictional defect [due to the fact, for example, that the assessed property was exempt or located in another county] and do not include a mere error of judgment in valuing the property.”
1 later decision quote this exact passage“The General Assembly shall provide by law for a uniform and equal rate of assessment and taxation, and shall prescribe regulations to secure a just valuation for taxation of all property, real, personal and possessory, ...”
1 later decision 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.