Smith v. Barr’s Empirical Analysis

Citation profile

10 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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “take exclusive physical possession of the property against which the taxes ... were assessed by posting a notice at one or more conspicuous places on the premises, ... reading: 'Seized by person officially charged with the collection of delinquent taxes ... to be sold for delinquent taxes.'”

   1 later decision quote this exact passage
   e.g. Forfeited Land Comm'n of Bamberg Cnty. v. Beard

2. “[A]ll requirements of the law leading up to tax sales [that] are intended for the protection of the taxpayer against surprise or the sacrifice of his property are to be regarded [as] mandatory and are to be strictly enforced.”

   1 later decision quote this exact passage
   e.g. Forfeited Land Comm'n of Bamberg Cnty. v. Beard

3. “The rationale behind posting [a tax sale] notice is to notify the defaulting taxpayer that delinquent property taxes are due.”

   1 later decision quote this exact passage
   e.g. Forfeited Land Comm'n of Bamberg Cnty. v. Beard