7 canonical passages across 7 cases, quoted by 26 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 Desautels v. Desautels.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Desautels v. Desautels Anchor | green | “articulated a plausible reason for his failure to use the type of comparables adopted by” | 6 |
| 2 | Adirondack Mountain Reserve v. Board of Assessors of the Town of North Hudson | green | “substantial evidence is a minimal threshold standard that simply 'requires that a petitioner demonstrate the existence of a valid and credible dispute regarding valuation” | 5 |
| 3 | Niagara Mohawk Power Corp. v. Assessor of Town of Geddes | green | “detailed, competent appraisal based on standard, accepted appraisal techniques and prepared by a qualified appraiser,” | 3 |
| 4 | OCG Limited Partnership v. Board of Assessment Review | green | “the fact that some aspects of the expert's valuation methodology may be subject to question goes to the weight to be accorded the appraisal and not to 'the threshold issue of whether petitioner produced substantial evidence to rebut the presumption of validity” | 3 |
| 5 | Gran Development, LLC v. Town of Davenport Board of Assessors | green | “this burden through submission of 'a detailed, competent appraisal based on standard, accepted appraisal techniques and prepared by a qualified appraiser” | 3 |
| 6 | Jay Dee Tomfor Transportation v. Board of Assessors | green | “initial burden was met, the presumption disappeared, and the court properly considered the entire record in order to arrive at a fair and realistic value for the subject properties” | 3 |
| 7 | Sun Plaza Enterprises, Corp. v. Tax Commission | green | “in an assessment review, the court is granted great discretion in evaluating the appraisals presented by each party” | 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.