Tax — property tax assessments — presumption of correctness

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Wisconsin Court of Appeals

Civil

Tax — property tax assessments — presumption of correctness

Kohl’s Department Stores, Inc., appeals from a judgment denying its claim to recover excess taxes paid to the City of Neenah after the trial court determined that Kohl’s failed to overcome the statutory presumption in favor of the City’s assessment. Kohl’s argues that the City’s assessment was not entitled to receive the presumption of correctness because: (1) the City abandoned its assessment by failing to call the assessor as a witness at trial; and (2) the City rejected its assessment by calling an expert witness that appraised the property at a higher value. In the alternative, Kohl’s argues that it rebutted the presumption in favor of the City’s assessment through the testimony of its own expert witness. We conclude that the City was not required to call the assessor at trial and that its assessment was entitled to a presumption of correctness. We also uphold the trial court’s findings of fact and conclude that Kohl’s failed to offer sufficient credible evidence to overcome the statutory presumption. This opinion will not be published. See Wis. Stat. Rule 809.23(1)(b)5.

2012AP768 Kohl’s Department Stores Inc., et al. v. City of Neenah

Dist II, Winnebago County, Gritton, J., Per Curiam

Attorneys: For Appellant: Pickart, Joseph A., Milwaukee; Jin, Jennifer H., Milwaukee; For Respondent: Carlson, Richard J., Appleton