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Tax — property tax — agricultural use classification

Wisconsin Court of Appeals


Tax — property tax — agricultural use classification

Stephanie Miller, James Stellhorn, and Harlan, LLC, appeal an order of the circuit court denying certiorari relief and affirming 2010 and 2011 property tax assessments on two adjacent parcels of unimproved property that they own. The property owners argue that the City of Monona’s Board of Review erred in affirming the City assessor’s classification of the property for each year as residential use, rejecting the property owners’ argument for an agricultural use classification. The agricultural classification results in lower assessments. We conclude that the Board’s decisions as to each year are not unreasonable and have a rational basis, because they are based on credible evidence that the property was not used primarily to cultivate crops in 2009 and 2010. Accordingly we affirm. Not recommended for publication in the official reports.

2012AP1105 Miller, et al. v. City of Monona, et al.

Dist IV, Dane County, Markson, J., Blanchard, J.

Attorneys: For Appellant: Varda, Anthony R., Madison; Gardner, John C., Madison; For Respondent: Cole, William S., Fitchburn

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