Summers Chevrolet, Inc. v. Yell County’s Empirical Analysis
1992
Citation profile
31 state decisions
How this case has been cited
Cited by 31 later decisions — most recently May 2016 · most notably Jegley v. Picado (2002), Williams v. State (2001)
31 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 Allegheny Pittsburgh Coal Company v. County Commission of Webster County West Virginia East Kentucky Energy Corporation · Sunday Lake Iron Co v. Wakefield Tp · Ex parte Fort Smith & Van Buren Bridge Co. · Arkansas Public Service Commission v. Pulaski County Board of Equalization · Tuthill v. Arkansas County Equalization Board
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 31 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“We will reverse property assessments “only in the most exceptional cases,” however, and the burden of proof is on the protestant to show that the assessment is manifestly excessive, or clearly erroneous or confiscatory. Also, in reviewing a finding of fact by a trial judge, we view the evidence and all reasonable inferences therefrom, in the light most favorable to the appellee. [Cites omitted.]”
1 later decision quote this exact passage“(a) All real and tangible personal property subject to taxation shall be taxed according to its value, that value to be ascertained in such manner as the General Assembly shall direct, making the same equal and uniform throughout the State. No one species of property for which a tax may be collected shall be taxed higher than another species of property of equal value. ...”
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.