Mueller v. Mercer County’s Empirical Analysis
1953
Citation profile
7 state decisions
How this case has been cited
Cited by 9 later decisions — most recently May 2016
7 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 McDaniel v. McElvy · Penton v. Brown-Crummer Inv. Co. · Heywood v. . the City of Buffalo · Anderson v. Whipple · Ewing v. City of St. Louis
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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Whenever the county auditor discovers that: 1. Taxable real property has been omitted in whole or in part in the assessment of any year or years; 2. Any building or structure has been listed and assessed against a lot or tract of land other than the true site or actual location of such building; 3. The assessor has not returned the full amount of all property required to be listed in the district or has omitted property subject to taxation; or 4. The assessor has made a clerical error in valuing real property, provided the assessor furnishes the county auditor with a written statement describing the nature of the error, which statement the county auditor shall keep on file, the county auditor shall proceed to correct the assessment books and tax lists in accordance with the facts in the case and shall correct such error or omission in assessment, and shall add such omitted property and assess it at its true and full value, and if a building or other structure, assessed as real estate in the assessment thereof, is described as though situated upon a lot or tract of land other than that upon which it in fact is situated, the county auditor shall correct the description and add the assessment thereof to the assessment of the lot upon which it actually is located, if the rights of a purchaser for value without actual or constructive notice of such error or omission are not prejudiced by such correction, addition, or assessment.”
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.