Joyner v. Roberts’s Empirical Analysis

Citation profile

4 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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “(2) No action shall be brought to contest a tax assessment after 60 days from the date the assessment being contested is certified for collection under s. 193.122(2), or after 60 days from the date a decision is rendered concerning such assessment by the value adjustment board if a petition contesting the assessment had not received final action by the value adjustment board prior to extension of the roll under s. 197.323.”

   2 later decisions quote this exact passage
   e.g. 742 So. 2d 408 - Wal-Mart Stores, Inc. v. Day · 667 So. 2d 859 - State, Dept. of Revenue v. Ray Const.

2. “(1) The value adjustment board shall certify each assessment roll upon order of the board of county commissioners pursuant to § 197.323, if applicable, and again after all hearings required by § 194.032 have been held. These certificates shall be attached to each roll as required by the Department of Revenue. (2) After the first certification of the tax rolls by the value adjustment board, the property appraiser shall make all required extensions on the rolls to show the tax attributable to all taxable property. Upon completion of these extensions, and upon satisfying himself or herself that all property is properly taxed, the property appraiser shall certify the tax rolls and shall within 1 week thereafter publish notice of the date and fact of extension and certification in a periodical meeting the requirements of s. 50.011 and publicly display a notice of the date of certification in the office of the property appraiser. The property appraiser shall also supply notice of the date of the certification to any taxpayer who requests one in writing. These certificates and notices shall be made in the form required by the department and shall be attached to each roll as required by the department by regulation. (3) When the tax rolls have been extended pursuant to § 197.323, the second certification of the value adjustment board shall reflect all changes made by the board together with any adjustments or changes made by the property appraiser. Upon such certification, the proper”

   1 later decision quote this exact passage
   e.g. 742 So. 2d 408 - Wal-Mart Stores, Inc. v. Day

3. “The Legislature stopped short of requiring actual notice to all taxpayers as such a requirement would have been impractical and unduly burdensome.”

   1 later decision quote this exact passage
   e.g. 742 So. 2d 408 - Wal-Mart Stores, Inc. v. Day