Court Error – Property Assessment

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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.

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Attorney Derek A. Hawkins is the managing partner at Hawkins Law Offices LLC, where he heads up the firm’s startup law practice. He specializes in business formation, corporate governance, intellectual property protection, private equity and venture capital funding and mergers & acquisitions. Check out the website at www.hawkins-lawoffices.com or contact them at 262-737-8825.