GOVERNMENTAL UTILITY AUTHORITY v. Day’s Empirical Analysis
2001
Citation profile
3 state decisions
Relationships
Relies on 731 So. 2d 638 - Dade Cty. Sch. Bd. v. Radio Station WQBA · Department of Revenue v. Goembel · 654 So. 2d 249 - STATE, DEPT., REVENUE v. Gerald Sohn · Department of Rev. v. Eastern American Technologies Corp. · 714 So. 2d 1136 - Sartori v. Department of Revenue
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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Florida courts recognize a difference between a claim involving the classification of property, and a claim challenging a tax assessment on property. A classification claim is not governed under section 194.171 ; a claim challenging a tax assessment is subject to the statute. Instead, a classification claim is subject to the four year statute of limitation for errors in classification.”
1 later decision quote this exact passage“but rather challenged the classification of the property for valuation purposes, i.e. , its classification or status as a non-exempt governmental entity.”
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.