By: Derek Hawkins//April 11, 2018//
WI Court of Appeals – District IV
Case Name: 100 Harborview Partners, LLC. v. City of La Crosse
Case No.: 2016AP1580
Officials: Sherman, Blanchard, and Kloppenburg, JJ.
Focus: Court Error – Property Assessment
Property owner 100 Harborview Partners, LLC, challenges the 2012 tax assessment by the City of La Crosse of a commercial building, pursuant to WIS. STAT. § 74.37 (2009-10). The assessment was based on the City assessor’s valuation of the building at approximately $5.5 million. A private appraiser hired by Harborview reached a value of approximately $3.4 million. Following a two-day trial, the circuit court upheld the City’s assessment, concluding that the assessor’s valuation was reasonable and supported by the evidence.
Harborview argues that the circuit court erred by: (1) applying a presumption of correctness to the City assessor’s valuation of the building, pursuant to WIS. STAT. § 70.49; (2) concluding that Harborview failed to overcome the statutory presumption by presenting “significant contrary evidence;” and (3) concluding that Harborview failed to meet its burden of establishing that the assessment was excessive. For reasons set forth below, we affirm.