1. coal property is reassessed only when it turns over,
resulting in gross disparities
2. Court overturns as violative of equal protection of laws
under the 14th Amendment.
a. notes "intentional systematic undervaluation by state
officials of comparable property in Webster County"
b. defines fairness as allocation of the burden relative to
for Supreme Court rejection
classification [of property for taxation purposes] is neither
capricious nor arbitrary & rests upon reasonable consideration of
difference or policy there's no denial of equal protection of law"
purchased b/f 1978 will be taxed at its 1975-76 value.
a. property is reassessed only when ownership changes or
significant new construction is put into place.
b. annual increases are limited
2. Possibility 2 identical properties will be taxed very differently.
3. Majority in Amador held that it was fair b/c tax reflects price
purchasers were originally willing & able pay for their property