California, United States of America
The following excerpt is from Bank of America v. County of Fresno, 127 Cal.App.3d 295, 179 Cal.Rptr. 497 (Cal. App. 1981):
In Griffith v. County of Los Angeles (1968) 267 Cal.App.2d 837, 73 Cal.Rptr. 773, the taxpayer applied for reduction of an assessment by contending that the assessor employed an unduly high ratio in valuing the taxpayer's property under the traditional fair market value method of assessment. The court declared that the taxpayers were under an obligation to show a disparity of the ratio between that applied to the taxpayer's property and that applied to other property generally prevailing in the county. The court then stated:
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