Cobbs v. Jackson’s Empirical Analysis

Citation profile

1 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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““In the jurisprudence of this state it is well settled and established that, where a tax sale is made under an assessment in the name of the owner and an error is made in the description of the land intended to be assessed, the tax sale under such assessment is valid if, notwithstanding the error in description, the land can be reasonably identified by the assessment or description as found in the tax deed, or if the description therein furnishes the means for such identification. Further, if a description of the property intended to be assessed or sold is so indefinite and uncertain as to be defective, resort may be had to evidence outside the assessment roll or tax deed to identify the property, provided such evidence establishes unmistakably the identity of the property. The cases generally hinge on the point as to whether the description is such as to enable interested persons to identify the property. Tillery v. Fuller, 190 La. 586 , 182 So. 683 , and the numerous authorities therein cited; Jackson v. Irion, 196 La. 728 , 200 So. 18 , 133 A.L.R. 566 ; Yuges Realty, Ltd. v. Jefferson Parish Developers, Inc., 205 La. 1033 , 18 So.2d 607 .””

   1 later decision quote this exact passage
   e.g. 110 So. 2d 200 - Hamilton v. Cortinas

2. ““ * * * It is well settled that the identification of the land intended to be assessed, when there is an error in the description in the assessment, may be established by proof that the party in whose name the land was assessed owned only one tract of land within the area or subdivision mentioned in the assessment. * * * ””

   1 later decision quote this exact passage
   e.g. 110 So. 2d 200 - Hamilton v. Cortinas

3. ““No tax sale shall be set aside or annulled for any error in description or measurement of the property assessed in the name of the owner provided the property sold can be reasonably identified. * * *””

   1 later decision quote this exact passage
   e.g. 110 So. 2d 200 - Hamilton v. Cortinas