71 N.C. App. 707 - Johnston v. Gaston County’s Empirical Analysis
1984
Citation profile
41 state decisions
How this case has been cited
Cited by 42 later decisions — most recently February 2011 · most notably 134 N.C. App. 217 - Shell Island Homeowners Ass'n v. Tomlinson (1999), Meads v. North Carolina Department of Agriculture (1998)
41 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
Applies 42 U.S.C. § 1983 (Civil Rights Act of 1871 / Section 1983 (Ku Klux Klan Act))
Relies on Fair Assessment in Real Estate Assn., Inc. v. McNary · Presnell v. Pell · Great American Insurance Company v. Gold · Snuggs v. Stanly County Department of Public Health · Snuggs v. STANLY CTY. DEPT. OF PUBLIC HEALTH
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 42 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“North Carolina law provides two avenues by which a taxpayer may seek relief from an unjust property tax assessment: [(1)] administrative review followed by judicial review in the Court of Appeals, and [(2)] direct judicial review in Superior or District Court. Administrative review begins in the County Board of Equalization and Review. The County Board has jurisdiction to hear any taxpayer who has a complaint as to the listing or appraisal of his or others' property. See G.S. 105-322(g)(2). Any taxpayer who wishes to except to an order of the County Board shall appeal to the State Property Tax Commission. G.S. 105-324. In turn, a taxpayer who is unsatisfied with the decision of the Property Tax Commission shall appeal to the North Carolina Court of Appeals, G.S. 105-345, and then to the North Carolina Supreme Court, G.S. 105-345.4.”
1 later decision quote this exact passage“[C]onstitutional claims will not be acted upon by administrative tribunals, ...”
1 later decision quote this exact passage“acted in violation of constitutional provisions”
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.