488 So. 2d 520 - Bystrom v. Whitman’s Empirical Analysis
1986
Citation profile
27 state decisions
How this case has been cited
Cited by 28 later decisions — most recently April 2012 · most notably 526 So. 2d 980 - Higgs v. Kampgrounds of America (1988), 584 So. 2d 1128 - Old Holdings, Ltd. v. TAPLIN, HOWARD, SHAW & MILLER, PA (1991)
27 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 Florida Bar v. Carter · 176 So. 2d 81 - Walter v. Schuler · 354 So. 2d 368 - Straughn v. Tuck · Powell v. Kelly · 92 So. 2d 817 - Savino v. Luciano
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 28 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[T]he taxpayers wish to challenge the assessment while preventing the appraiser from obtaining the information needed to defend the assessment. Such a result would be fundamentally unjust. * * * * * * Because a taxpayer must prove no legal hypothesis could support the assessment, a property appraiser should have the right to defend the assessment by reexamining any potentially erroneous element in the valuation formula. Such a result appears particularly compelling in the case at bar because the taxpayers’ own intransigence forced the appraiser to assign a hypothetical figure as net income. The taxpayers basically asked us to reward their lack of cooperation, something we decline to do.”
2 later decisions quote this exact passage“Access to a taxpayer's records shall be provided only in those instances in which it is determined that such records are necessary to determine either the classification or the value of the taxable nonhomestead property.”
2 later decisions quote this exact passage“[T]he core issue in any action challenging a tax assessment is the amount of the assessment, not the methodology utilized in arriving at the valuation [citation omitted].”
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.