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58 Geo. Wash. L. Rev. 261 (1989-1990)
Taxation and Equal Protection

handle is hein.journals/gwlr58 and id is 269 raw text is: Taxation and Equal Protection Robert Jerome Glennon* Table of Contents Introduction ................................................ 261 I. Allegheny Pittsburgh Coal Co. v. County Commission ......... 263 II. Interpretations of Allegheny ............................. 268 A. Renegade Assessor ................................ 268 B. State of the Record and Performance of Counsel... 270 C. More Ominous Implications ....................... 275 III. Constitutional Challenges to State and Local Taxation . 277 A. Taxation Cases Involving Heightened Judicial Scrutiny ........................................... 277 B. Rational Basis Review ............................. 281 IV. Implications of Allegheny ................................ 290 A. Impact on West Virginia ........................... 290 B. Implications Beyond West Virginia ................ 293 Conclusion ................................................. 306 Introduction A routine case, it seemed. In a brief, perfunctory, unanimous opinion, the United States Supreme Court held that a West Virginia tax assessor's practices violated equal protection because certain * Professor of Law, University of Arizona. I am grateful to Arthur Andrews, Mark Ascher, Brett Dunkleman, and Leslie Espinoza for comments and suggestions on an earlier draft. I also appreciate the research help provided by Carol Elliott and Ned White of the University of Arizona College of Law Library. Finally, Dan Martin, Univer- sity of Arizona College of Law class of 1991, ably served as a researcher, editor, and general critic. January 1990 Vol. 58 No. 2

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