76 Wash. 2d 617 - Carkonen v. Williams’s Empirical Analysis
1969
Citation profile
68 state decisions
How this case has been cited
Cited by 68 later decisions — most recently July 2019 · most notably 82 Wash. 2d 549 - Department of Revenue v. Hoppe (1973), 97 Wash. 2d 804 - Hillis Homes, Inc. v. Snohomish County (2002)
68 state decisions — followed in 15 states
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 Ex Parte Barber · Sunday Lake Iron Co. v. Township of Wakefield · Sunday Lake Iron Co v. Wakefield Tp · Moses Lake Homes, Inc. v. Grant County · Hamilton v. Adkins
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 68 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ . . . state courts which have considered cyclical revaluation programs have generally found them to be compatible with constitutional equal protection and uniformity provisions, provided they be carried out systematically and without intentional discrimination.” Carkonen v. Williams, 76 Wash.2d 617 , 458 P.2d 280 (1969).”
4 later decisions quote this exact passage““(I)(a) Except when otherwise prescribed in this chapter, the valuation for assessment of all taxable property In the state shall be thirty per cent of the actual value thereof as determined by the assessor and the commission in the manner prescribed by law, and such percentage shall be uniformly applied, without exception, to the actual value, so determined, of the various classes and subclasses of real and personal property located within the territorial limits of the authority levying a property tax, and all property taxes shall be levied against the aggregate valuation for assessment resulting from the application of such percentage. “(2) In all cases where the valuation for assessment of any taxable real or personal property located in any county of the state or the valuation for assessment of the property and plant of any public utility doing business in the state shall, on the first day of August, 1964, be less than or more than thirty per cent of the actual value thereof, then in each of the years 1965, 1966, and 1967, the respective assessors and the commission shall make annual adjustments to such valuations for assessment, either upward or downward, as the case may require, to the end that the valuation for assessment of such property for the year 1967 shall be thirty per cent of its actual value.””
3 later decisions quote this exact passage“The evidence indicates quite clearly that, to the best of their ability, and with their limited staffs, the assessors involved were honestly endeavoring to pursue a systematic nondiscriminatory cyclical approach to revaluation____ The sheer physical problem of annually inspecting the units of property involved, coupled with the staff and budgetary allocations required to accomplish such, lends wisdom to the legislative act authorizing and directing a cyclical approach, and virtually lays to rest any viable claim to intentional discrimination inhering in the .system.”
2 later decisions 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.