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6 canonical passages across 4 cases, quoted by 18 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 Little v. LOS ANGELES COUNTY ASSESSMENT APPEALS BOARDS.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Little v. LOS ANGELES COUNTY ASSESSMENT APPEALS BOARDS Anchor | green | “after a property's base year value is determined, subsequent entries onto the assessment rolls generally are done pro forma without the need to exercise one's judgment as to value, simply by applying an inflation factor to the previous year's entry.” | 3 |
| 2 | Holland v. Assessment Appeals Board No. 1 | green | “i greatly doubt the alternative appraisal formula recommended by the state board of equalization (sbe) and used by the assessor, the so-called extraction method is consistent with either the language or the intent of section 62.1, subdivision (b).” | 3 |
| 3 | Holland v. Assessment Appeals Board No. 1 | green | “real property may be taxed at no more than one percent of its 'full cash value,' with 'full cash value' defined to mean either the assessed value of that property in the 1975-1976 tax year or the property's value at the time of a subsequent 'change in ownership,' subject to an a…” | 3 |
| 4 | Holland v. Assessment Appeals Board No. 1 | green | “simply describes a unit of real property that is subject to reassessment; it does not mandate any particular formula for appraising this unit.” | 3 |
| 5 | William Jefferson & Co. v. Orange County Assessment Appeals Board No. 2 | green | “the person who paid the tax . . . may bring an action only in the superior court, but not in the small claims division of the superior court, against a county or a city to recover a tax which the board of supervisors of the county or the city council of the city has refused to r…” | 3 |
| 6 | Duran v. U.S. Bank Nat'l Ass'n | green | “no opinion has value as a precedent on points as to which there is no agreement of a majority of the court,” | 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.