Beaver Lake Ass'n v. County Bd. of Equalization of Cass County
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- Florida - Department of Revenue v. Morganwoods Greentree, Inc., 46785
- New Jersey - Borough of Englewood Cliffs v. Allison's Estate
- Maryland - Supervisor of Assessments of Anne Arundel County v. Bay Ridge Properties, Inc.
- Nebraska - Gradoville v. Board of Equalization of Cass County
- Oregon Caselaw - Tualatin Development Co. v. Department of Revenue