Wisconsin Court of Appeals
Tax — property taxes — objection
Where the record is silent on whether a taxpayer’s challenge to the previous year’s assessment was still pending, the case must be remanded for factfinding.
“The record before us reflects that Walgreen meets the first two conditions. Walgreen filed timely objections to its 2010 assessments and the 2011 assessments were for the same amounts as the previous year. The record provided to us, however, does not reflect the status of Walgreen’s 2010 objections as of May 11, 2011, the date of the first scheduled meeting of the BOR to hear objections to the 2011 assessments. If Walgreen and the City reached a settlement on the 2010 assessments prior to May 11, 2011, then Hermann applies; if Walgreen did not appeal the BOR’s decision on the 2010 assessments, then Hermann applies; if Walgreen did pursue an appeal of the BOR’s decision on the 2010 assessments and that appeal was rejected and not appealed (and the appeal time has run) to the court of appeals, then Hermann applies; if the BOR has not yet completed the evidentiary hearing on the 2010 assessments under WIS. STAT. §70.47(8) or has not rendered a decision under §70.47(12) or if the 2010 objections were pending in the circuit court or court of appeals as of May 11, 2011, then Duesterbeck applies.”
Reversed and Remanded.
Recommended for publication in the official reports.
Dist. II, Winnebago County, Gritton, J., Reilly, J.
Attorneys: For Appellant: Millis, Don M., Madison; Polakowski, Jessica Hutson, Madison; For Respondent: Carlson, Richard J., Appleton; Madison, Bree A., Appleton