Tax — property taxes — excessive assessments

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Wisconsin Court of Appeals

Civil

Tax — property taxes — excessive assessments

The Edward J. and Arvilla Duquaine Trust appeals a judgment dismissing its excessive assessment claim against the City of Algoma. The circuit court determined the City’s 2011 assessments of five properties owned by the Trust were entitled to a presumption of correctness, which the Trust failed to overcome. The Trust asserts it successfully overcame the presumption of correctness by demonstrating that the City’s assessor failed to comply with the relevant statutes and the Wisconsin Property Assessment Manual, and by presenting significant contrary evidence of the properties’ values.

We assume, without deciding, that the Trust overcame the presumption of correctness by showing the City’s assessor failed to comply with the relevant law. Nevertheless, we conclude the Trust ultimately failed to carry its burden of persuasion that the 2011 assessments were excessive. We therefore affirm the judgment dismissing the Trust’s excessive assessment claim. This opinion will not be published.

2013AP2771 Edward J. and Arvilla Duquaine Trust v. City of Algoma

Dist III, Kewaunee County, Mleziva, J., Per Curiam

Attorneys: For Appellant: Marcuvitz, Alan, Milwaukee; For Respondent: Screnock, Michael P., Madison; For Respondent: Madison, Bree A., Appleton