Tax — property taxes

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Wisconsin Court of Appeals

Civil

Tax — property taxes

Bonstores Realty One, LLC appeals an order granting summary judgment to the City of Wauwatosa dismissing Bonstores complaint challenging its 2011 tax assessment. The circuit court dismissed the complaint because Bonstores stipulated to having the 2011 assessment determined by the outcome of the trial on the 2009 and 2010 assessments. Bonstores argues: (1) the Stipulation did not tie the 2011 assessment to the outcome of the 2009 and 2010 assessments; (2) a subsequent oral stipulation during the 2009 trial superseded the initial Stipulation; (3) Wauwatosa is equitably estopped from claiming that the 2011 assessment must be the same as the 2009 assessment; and (4) Wauwatosa waived its right to enforce the 2011 Stipulation by going to trial on the 2009 and 2010 assessments. We affirm. Publication in the official reports is not recommended.

2013AP736 Bonstores Realty One LLC v. City of Wauwatosa

Dist I, Milwaukee County, Foley, J., Fine, J.

Attorneys: For Appellant: Fleming, Matthew, Madison; For Respondent: Seibel, Amy R., Mequon; Braithwaite, Ryan, Milwaukee