8 canonical passages across 6 cases, quoted by 31 opinions in total. These passages cluster together because the same opinions keep quoting them side by side — they state parts of one doctrine. The anchor passage is from Kline v. McCloud.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Kline v. McCloud Anchor | green | “the price paid for property in an arm's length transaction, while not conclusive, is relevant evidence of its true and actual value.” | 6 |
| 2 | In Re Tax Assessment of Foster Foundation's Woodlands Retirement Community | green | “a taxpayer challenging an assessor's tax assessment must prove by clear and convincing evidence that such tax assessment is erroneous.” | 6 |
| 3 | West Penn Power Co. v. Board of Review & Equalization | green | “an assessment made by a board of review and equalization and approved by the circuit court will not be reversed when supported by substantial evidence unless plainly wrong.” | 4 |
| 4 | In Re Tax Assessments Against the Southern Land Co. | green | “in a case involving the assessment of property for taxation purposes, which does not involve the violation of a statute governing the assessment of property, or a violation of a constitutional provision, or in which a question of the constitutionality of a statute is not involve…” | 3 |
| 5 | Boury v. Hamm | green | “it is a well-established rule of law that in civil actions the party seeking relief must prove his right thereto.” | 3 |
| 6 | Killen v. Logan County Commission | green | “all property shall be assessed annually ... at its true and actual value.” | 3 |
A red or yellow flag on a member means the underlying case has negative treatment — for those, check the case page before relying on the passage.