Assume a commercial property owner challenged its property t…
Assume a commercial property owner challenged its property tax assessment on grounds that the mil rate (tax per $1,000 of assessed value) is much higher for big box stores than it is for homeowners. The property owner asserts that this practice violates the Equal Protection Clause of the 14th Amendment of the Constitution of the United States. What level of judicial scrutiny (which “test”) should be applied by the courts in addressing the Equal Protection claim? Explain why.