By: Derek Hawkins//March 29, 2016//
WI Court of Appeals – District IV
Case Name: Domitar A. W. LLC v. State of Wisconsin Department of Revenue
Case No.: 2015AP1744
Officials: Kloppenburg, P.J., Lundsten and Sherman, JJ.
Focus: Tax Assessment
Domtar A.W., LLC, challenges the Department of Revenue’s 2009, 2010, and 2011 tax assessments for property that Domtar owned in those years and, up until 2008, used as an operational paper mill. We refer to this property as the “mill property.” The Tax Appeals Commission upheld the department’s assessments, and the circuit court affirmed the commission. Domtar argues that the commission erred in determining that the highest and best use of the mill property in 2009, 2010, and 2011 was as an operational pulp and paper mill. We disagree. We also reject an argument that Domtar makes relating to a hydroelectric facility on adjacent property. We affirm.