Tax — property tax assessments — judicial review

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Wisconsin Court of Appeals

Civil

Tax — property tax assessments — judicial review

This appeal involves a property tax assessment by the Village of Lake Delton on a resort owned by CNL Income. CNL objected to the assessment and received a hearing before the Village’s Board of Review. After the hearing, the Board lowered the assessment, but not as much as CNL had proposed. CNL then sought judicial review, and the circuit court affirmed the Board’s decision by applying “enhanced certiorari” review. CNL appealed to this court. During briefing, our supreme court issued Metropolitan Associates v. City of Milwaukee, 2011 WI 20, 332 Wis. 2d 85, 796 N.W.2d 717, holding that the assessment review scheme employed in this case is unconstitutional. Although the circuit court followed controlling case law at the time of its decision, we remand for further proceedings consistent with the subsequent Metropolitan Associates decision and this opinion. Not recommended for publication in the official reports.

2011AP116 CNL Income GW WI-DEL LP v. Village of Lake Delton Board of Review

Dist IV, Sauk County, Taggart, J., Lundsten, P.J.

Attorneys: For Appellant: Fleming, Matthew, Madison; For Respondent: Trupke, Amie B., Madison