2009AP191 State of Wisconsin ex rel. Stupar River LLC v. Town of Linwood

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Tax
Property taxes; fair market value

The fact that a property had a significantly lower value than before does not prove that the earlier assessments were unreasonable.

“Stupar River’s only argument in support of its challenge to the correctness of the 2005 assessment centers upon a comparison of that assessment to the 2006 assessment. Beyond this comparison, Stupar River fails to point to any evidence in the record that would lead this court to question the accuracy of the 2005 assessment and, therefore, Stupar River has failed to overcome the strong presumption “in favor of the rightful action of the Board.” Waste Mgmt., 184 Wis. 2d at 555. Therefore, after reviewing the record, we conclude that the 2005 assessment is supported by a reasonable view of the evidence.”

Affirmed.

2009AP191 State of Wisconsin ex rel. Stupar River LLC v. Town of Linwood

Gableman, J.

Attorneys: For Appellant: Bertz, Thomas W., Stevens Point; For Respondent: Rushevics, Maris, Stevens Point

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