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Tax – presumption of correctness

Wisconsin Court of Appeals

Civil

Tax – presumption of correctness – summary judgment

This appeal involves a 2008 property tax assessment by the City of Dodgeville of property owned by Lands’ End. Lands’ End appeals a circuit court order denying Lands’ End’s motion for summary judgment and affirming the 2008 assessment determination by the Board of Review for the City of Dodgeville. The Board determined that Lands’ End had not rebutted the presumption of correctness afforded to the City assessor’s 2008 assessment and, adopting the assessor’s valuation of the property, found that the 2008 tax assessment of Lands’ End’s property was $54,000,000.

Pertinent to this case, in a prior court action concerning the assessor’s 2006 assessment of Lands’ End property, a circuit court concluded that Lands’ End had rebutted the presumption of correctness afforded to the assessor’s 2006 assessment and, adopting Lands’ End’s valuation of the property, found that the 2006 tax assessment of Lands’ End’s property was $25,000,000.

On appeal, we understand Lands’ End to be arguing that it is entitled to summary judgment regarding the 2008 assessment based on issue preclusion, coupled with the undisputed fact in the current case that Lands’ End’s property did not materially increase in value between 2006 and 2008. We agree and reverse. Because the City does not contest Lands’ End’s computation as to the amount of the excessive assessment paid in 2008 based on a $25,000,000 valuation of the property, we remand to the circuit court for entry of judgment in favor of Lands’ End in the amount of $724,292.68, plus statutory interest and any other interest or costs to which Lands’ End may be entitled. Not recommended for publication in the official reports.

2010AP1185 Lands’ End Inc. v. City of Dodgeville

Dist IV, Iowa County, Dyke, J., Higginbotham, J.

Attorneys: For Appellant: Shumaker, Robert E., Madison; For Respondent: Waskowski, Ted, Madison; Trupke, Amie B., Madison

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