uniformity rule in North Carolina

8 North Carolina opinions name it 2 courts 1924–2012 0 in the last five years

The cases below were cited by North Carolina courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.

Followed or applied (2)

Case	Followed	Cited
Board of Education v. Board of County Commissionersgreen nc · 1917 · cited in 1 North Carolina opinions naming this issue, 1985–1985 2 sentences 1985Board of Education v. Board of Commissioners, 174 N.C. 469, 473 , 93 S.E. 1001, 1002 (1917). 1985Board of Education v. Board of Commissioners, 174 N.C. 469, 473 , 93 S.E. 1001, 1002 (1917).	1	1
Provision Co. v. . Maxwell, Comr. of Revenuegreen nc · 1930 · cited in 1 North Carolina opinions naming this issue, 1985–1985 2 sentences 1985A classification will be upheld if it is “reasonable and not arbitrary” and rests upon “some ground of difference having a fair and substantial relation to the object of the legislation so that all persons similarly circumstanced should be treated alike.” Southern Grain & Provision Co. v. Maxwell, 199 N.C. 661, 663 , 155 S.E. 557, 558 (1930). 1985A classification will be upheld if it is “reasonable and not arbitrary” and rests upon “some ground of difference having a fair and substantial relation to the object of the legislation so that all persons similarly circumstanced should be treated alike.” Southern Grain & Provision Co. v. Maxwell, 199 N.C. 661, 663 , 155 S.E. 557, 558 (1930).	1	1

Distinguished, questioned or overruled (0)

Case	Negative	Cited
No negative-treatment citations attached to this issue in North Carolina. Read the followed side critically anyway.

Also cited on this issue (16)

Case	Cited	Years
Hill v. Board of Commissioners neutral nc · 1925 2 sentences 1936In Hill v. Comrs. , 190 N.C. 123 , it is held: "A public-local law authorizing the commissioners of a county to take over a specified highway within the county, constituting one of the principal highways within the county, connecting two important State highways, transferring to the said commissioners the bridges of the various townships for their care and supervision, is not violative of Article II, sec. 29, of our Constitution against direct legislation by local, private, or special act, nor the taking of property without the due process of law, Article I, sec. 17; nor the pledging of the co 1936In Hill v. Comrs., 190 N. C., 123 , it is held: “A public-local law authorizing the commissioners of a county to take over a specified highway within the county, constituting one of the principal highways within the county, connecting two important State highways, transferring to the said commissioners the bridges of the various townships for their care and supervision, is not violative of Article II, sec. 29, of our Constitution against direct legislation by local, private, or special act, nor the taking of property without the due process of law, Article I, sec. 17; nor the pledging of the c	2	1936–1936
Hajoca Corporation v. Clayton green nc · 1971 2 sentences 2012Id. at 567 , 178 S.E.2d at 486 . 2012Id. at 567 , 178 S.E.2d at 486 .	1	2012–2012
LENOIR FINANCE COMPANY v. Currie neutral nc · 1961 2 sentences 1985The uniformity rule of Article V, § 2 requires the courts, “when the validity of a tax statute is challenged on the ground of discrimination, to ascertain if in fact there is a difference in the classes taxed.” Lenoir Finance Co., supra, at 133, 118 S.E. 2d at 546 . “[T]he power to classify subjects of taxation carries with it the discretion to select them, and ... a wide latitude is accorded taxing authorities . . . .” Id. 1985The uniformity rule of Article V, § 2 requires the courts, “when the validity of a tax statute is challenged on the ground of discrimination, to ascertain if in fact there is a difference in the classes taxed.” Lenoir Finance Co., supra, at 133, 118 S.E. 2d at 546 . “[T]he power to classify subjects of taxation carries with it the discretion to select them, and ... a wide latitude is accorded taxing authorities . . . .” Id.	1	1985–1985
Lenoir Finance Co. v. Johnson neutral scotus · 1961 1 sentence 1985Lenoir Finance Co. v. Currie, 254 N.C. 129 , 118 S.E. 2d 543 , app. dismissed, 368 U.S. 289 , 7 L.Ed. 2d 336 , 82 S.Ct. 375 (1961).	1	1985–1985
Herron v. Portland Stages, Inc. neutral scotus · 1961 1 sentence 1985Lenoir Finance Co. v. Currie, 254 N.C. 129 , 118 S.E. 2d 543 , app. dismissed, 368 U.S. 289 , 7 L.Ed. 2d 336 , 82 S.Ct. 375 (1961).	1	1985–1985
Bullock v. Charleston & Western Carolina Ry. neutral sc · 1909 1 sentence 1985Lenoir Finance Co. v. Currie, 254 N.C. 129 , 118 S.E. 2d 543 , app. dismissed, 368 U.S. 289 , 7 L.Ed. 2d 336 , 82 S.Ct. 375 (1961).	1	1985–1985
Myles Salt Co. v. Board of Comm'rs of Iberia and St. Mary Drainage Dist. green scotus · 1916 2 sentences 1969Anderson v. Asheville, 194 N.C. 117 , 138 S.E. 715 ; Kenilworth v. Hyder, 197 N.C. 85 , 147 S.E. 736 ; Sabine v. Gill, 229 N.C. 599 , 51 S.E. 2d 1 ; Jamison v. Charlotte, 239 N.C. 682 , 80 S.E. 2d 904 ; Myles Salt Co. v. Board of Commissioners, 239 U.S. 478 , 36 S.C. 204 , 60 L. 1969Anderson v. Asheville, 194 N.C. 117 , 138 S.E. 715 ; Kenilworth v. Hyder, 197 N.C. 85 , 147 S.E. 736 ; Sabine v. Gill, 229 N.C. 599 , 51 S.E. 2d 1 ; Jamison v. Charlotte, 239 N.C. 682 , 80 S.E. 2d 904 ; Myles Salt Co. v. Board of Commissioners, 239 U.S. 478 , 36 S.C. 204 , 60 L.	1	1969–1969
Town of Kenilworth v. Hyder green nc · 1929 2 sentences 1969Anderson v. Asheville, 194 N.C. 117 , 138 S.E. 715 ; Kenilworth v. Hyder, 197 N.C. 85 , 147 S.E. 736 ; Sabine v. Gill, 229 N.C. 599 , 51 S.E. 2d 1 ; Jamison v. Charlotte, 239 N.C. 682 , 80 S.E. 2d 904 ; Myles Salt Co. v. Board of Commissioners, 239 U.S. 478 , 36 S.C. 204 , 60 L. 1969Anderson v. Asheville, 194 N.C. 117 , 138 S.E. 715 ; Kenilworth v. Hyder, 197 N.C. 85 , 147 S.E. 736 ; Sabine v. Gill, 229 N.C. 599 , 51 S.E. 2d 1 ; Jamison v. Charlotte, 239 N.C. 682 , 80 S.E. 2d 904 ; Myles Salt Co. v. Board of Commissioners, 239 U.S. 478 , 36 S.C. 204 , 60 L.	1	1969–1969
Sabine v. . Gill, Comr. of Revenue green nc · 1948 2 sentences 1969Anderson v. Asheville, 194 N.C. 117 , 138 S.E. 715 ; Kenilworth v. Hyder, 197 N.C. 85 , 147 S.E. 736 ; Sabine v. Gill, 229 N.C. 599 , 51 S.E. 2d 1 ; Jamison v. Charlotte, 239 N.C. 682 , 80 S.E. 2d 904 ; Myles Salt Co. v. Board of Commissioners, 239 U.S. 478 , 36 S.C. 204 , 60 L. 1969Anderson v. Asheville, 194 N.C. 117 , 138 S.E. 715 ; Kenilworth v. Hyder, 197 N.C. 85 , 147 S.E. 736 ; Sabine v. Gill, 229 N.C. 599 , 51 S.E. 2d 1 ; Jamison v. Charlotte, 239 N.C. 682 , 80 S.E. 2d 904 ; Myles Salt Co. v. Board of Commissioners, 239 U.S. 478 , 36 S.C. 204 , 60 L.	1	1969–1969
Anderson v. City of Asheville green nc · 1927 2 sentences 1969Anderson v. Asheville, 194 N.C. 117 , 138 S.E. 715 ; Kenilworth v. Hyder, 197 N.C. 85 , 147 S.E. 736 ; Sabine v. Gill, 229 N.C. 599 , 51 S.E. 2d 1 ; Jamison v. Charlotte, 239 N.C. 682 , 80 S.E. 2d 904 ; Myles Salt Co. v. Board of Commissioners, 239 U.S. 478 , 36 S.C. 204 , 60 L. 1969Anderson v. Asheville, 194 N.C. 117 , 138 S.E. 715 ; Kenilworth v. Hyder, 197 N.C. 85 , 147 S.E. 736 ; Sabine v. Gill, 229 N.C. 599 , 51 S.E. 2d 1 ; Jamison v. Charlotte, 239 N.C. 682 , 80 S.E. 2d 904 ; Myles Salt Co. v. Board of Commissioners, 239 U.S. 478 , 36 S.C. 204 , 60 L.	1	1969–1969
Jamison v. City of Charlotte green nc · 1954 2 sentences 1969Anderson v. Asheville, 194 N.C. 117 , 138 S.E. 715 ; Kenilworth v. Hyder, 197 N.C. 85 , 147 S.E. 736 ; Sabine v. Gill, 229 N.C. 599 , 51 S.E. 2d 1 ; Jamison v. Charlotte, 239 N.C. 682 , 80 S.E. 2d 904 ; Myles Salt Co. v. Board of Commissioners, 239 U.S. 478 , 36 S.C. 204 , 60 L. 1969Anderson v. Asheville, 194 N.C. 117 , 138 S.E. 715 ; Kenilworth v. Hyder, 197 N.C. 85 , 147 S.E. 736 ; Sabine v. Gill, 229 N.C. 599 , 51 S.E. 2d 1 ; Jamison v. Charlotte, 239 N.C. 682 , 80 S.E. 2d 904 ; Myles Salt Co. v. Board of Commissioners, 239 U.S. 478 , 36 S.C. 204 , 60 L.	1	1969–1969
Knowlton v. Board of Supervisors green wis · 1859 1 sentence 1927It must be extended to all property subject to taxation, so that all property may be taxed alike, equally, which is taxing by a uniform rule.” And in Knowlton v. Supervisors of Rock County, 9 Wis., 410 , Dixon, C.	1	1927–1927
Gatlin v. Town of Tarboro neutral · 1878 1 sentence 1924Cooley on Taxation, ch. 6; Desty on Taxation, 1119; Gatlin v. Tarboro, 78 N. C., 119 ; S. v. Powell, 100 N. C., 525 ; Lacy v. Packing Co., 134 N. C., 567 ; Land Co. v. Smith, 151 N. C., 70 .	1	1924–1924
Lacy v. . Packing Co. green nc · 1904 1 sentence 1924Cooley on Taxation, ch. 6; Desty on Taxation, 1119; Gatlin v. Tarboro, 78 N. C., 119 ; S. v. Powell, 100 N. C., 525 ; Lacy v. Packing Co., 134 N. C., 567 ; Land Co. v. Smith, 151 N. C., 70 .	1	1924–1924
Caldwell Land & Lumber Co. v. Smith green nc · 1909 1 sentence 1924Cooley on Taxation, ch. 6; Desty on Taxation, 1119; Gatlin v. Tarboro, 78 N. C., 119 ; S. v. Powell, 100 N. C., 525 ; Lacy v. Packing Co., 134 N. C., 567 ; Land Co. v. Smith, 151 N. C., 70 .	1	1924–1924
State v. . Powell neutral nc · 1888 1 sentence 1924Cooley on Taxation, ch. 6; Desty on Taxation, 1119; Gatlin v. Tarboro, 78 N. C., 119 ; S. v. Powell, 100 N. C., 525 ; Lacy v. Packing Co., 134 N. C., 567 ; Land Co. v. Smith, 151 N. C., 70 .	1	1924–1924

Where else courts name it

IL 145 (1908–2026) PA 135 (1915–2026) WI 54 (1906–2026) MN 37 (1920–2012) GA 32 (1908–2026) WA 27 (1904–2019) MD 24 (1960–2024) NJ 22 (1987–2024) AZ 19 (1926–2023) MI 17 (1922–2007) NE 15 (1979–2013) CO 13 (1889–2014) LA 11 (1964–2016) MA 11 (1984–2010) MT 10 (1895–2021) MO 10 (1986–2024) NY 9 (1853–2023) CA 9 (1925–2025) CT 9 (1991–2021) OK 8 (1923–2006) NC 8 (1924–2012) VA 6 (2010–2024) WV 6 (1985–2022) KY 6 (1928–2023) ID 5 (1942–1998) NM 5 (1937–2006) FL 5 (1978–2019) TX 4 (1956–2014) AL 4 (1909–1999) KS 4 (1916–1995) OH 4 (2008–2019) NV 4 (2016–2016) OR 3 (1991–2023) UT 3 (1989–2005) WY 3 (1989–2011) DE 3 (1970–2025) IA 3 (1938–2026) DC 2 (1976–1981) PR 2 (1934–1943) IN 2 (1991–1998) NH 2 (2001–2014) AR 2 (1911–1923)

Opinions by the citing court's state. A doctrine retained in one state and abandoned in another shows up here as a year span that stalls.

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