By: Derek Hawkins//May 22, 2018//
WI Supreme Court
Case Name: Donald J. Thoma, et al. v. Village of Slinger
Case No.: 2018 WI 45
Focus: Sufficiency of Evidence – Property Classification
We accepted review in these cases to decide whether an injunction prohibiting agricultural use of a residentially-zoned property controls the property’s tax assessment classification. As it turns out, all parties agree that the classification of real property for tax purposes is based on the actual use of the property, and that an injunction obtained based on a restrictive covenant does not control tax assessment classification. This is in fact the law in Wisconsin. See Wis. Stat. § 70.32(2)(a) (2013-14).
What remains to be determined in this consolidated appeal is: (1) whether Donald J. Thoma and Polk Properties LLC (Thoma) presented sufficient evidence to the Village of Slinger Board of Review to overturn the 2014 tax assessment, and (2) whether the circuit court erroneously exercised its discretion when it denied Thoma’s Wis. Stat. § 806.07(1)(h) motion asking the circuit court to vacate its original order affirming the Board’s decision and remand to the Board for a new hearing. Because the record before the Board contains no evidence that Thoma used the property agriculturally within the meaning of Wisconsin tax law, we hold the Board’s decision upholding the tax assessment was lawful, supported by a reasonable view of the evidence, and therefore cannot be disturbed. We further hold that the circuit court did not erroneously exercise its discretion when it denied Thoma’s request to vacate the original order. Accordingly, we affirm the decision of the court of appeals in 2015AP1970, and we affirm the order of the circuit court in 2016AP2528.
Affirmed
Concur:
Dissent: ROGGENSACK, C.J., dissents, joined by ZIEGLER, J. (opinion filed).