99-1058 Nankin v. Village of Shorewood

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“We are unable to identify any difference in situation or circumstance between properties located in populous counties and properties located in other counties in the state that would necessitate different legislation for the classes in challenging their property assessment. Properties in both classes are assessed and reviewed in the same manner, regardless of the population of the county in which the property is located. Again, there is nothing to distinguish property situated in Shorewood from property located in any other village throughout the state with respect to the assessment of property. Thus, an analysis under these factors supports our conclusion that this classification is not supported by a rational basis.”

Reversed.

Sykes, J., did not participate.

DISSENTING OPINION: Crooks, J. “I cannot join the majority’s opinion because it fails to accord to the legislature’s classification the presumption of constitutionality to which it is entitled. Nothing that Nankin or the majority has presented convinces me that Wis. Stat. § 74.37(6) is unconstitutional beyond a reasonable doubt. By focusing on procedural differences, rather than the rationale for allowing property owners in less populous counties the additional remedy of court review of their tax assessments, the majority has second-guessed a presumptively reasonable statute that has guided this state for 45 years. The legislature chose to allocate remedies regarding review of property tax assessments on the basis of population. Less populated counties received three remedies; counties with 500,000 or more people received two remedies. This statute is constitutional because the population distinction is intended to relieve the judicial burden in populous courts.”

Bablitch, J.

Attorneys:

For Appellant: Alan Marcuvitz, Robert L. Gordon, Milwaukee

For Respondent: Raymond J. Pollen, Deborah S.R. Hoffmann, Milwaukee