The Supreme Court case Nordlinger v. Hahn tests:

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The Nordlinger v. Hahn case tests whether acquisition cost assessment in California violates equal protection requirements in the U.S. constitution. The case involves a challenge to the property tax system in California, which assesses the value of a property when it is first acquired and then applies that value to future years with only modest increases. The plaintiff argued that this system unfairly discriminates against those who have recently acquired their property, and violates the Equal Protection Clause of the Fourteenth Amendment. The Supreme Court ultimately upheld the constitutionality of the California system.

The Supreme Court Case Nordlinger V. Hahn Tests