5 canonical passages across 4 cases, quoted by 15 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 Korash v. Mills.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Korash v. Mills Anchor | green | “we have here an instance where the principal value of the property has indeed 'escaped' taxation which is fairly within the contemplation of section 193.092.” | 3 |
| 2 | Robbins v. Kornfield | green | “improvements, changes, or additions which were not taxed because of a clerical or some other error and are a part of and encompassed by a real property parcel which has been duly assessed and certified, should be included in this definition if back taxes are due.” | 3 |
| 3 | Markham v. Friedland | neutral | “after very careful consideration” | 3 |
| 4 | Okeelanta Sugar Refinery, Inc. v. Maxwell | green | “once the tax assessor has certified the tax roll and the tax levied thereon paid on particular described property, said property cannot again be taxed for that particular year.” | 3 |
| 5 | Okeelanta Sugar Refinery, Inc. v. Maxwell | green | “to get free of tax, to avoid taxation, to be missed from being taxed, or to be forgotten for tax purposes.” | 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.