By: Derek Hawkins//June 13, 2018//
WI Court of Appeals – District IV
Case Name: AT&T Mobility, LLC, v, Wisconsin Department of Revenue
Case No.: 2017AP1241
Officials: Lundsten, P.J., Blanchard and Kloppenburg, JJ.
Focus: Tangible Property Assessments – Court Error – Valuation
The circuit court, pursuant to WIS. STAT. §§ 76.08(1) and 76.18, “redetermined” the Wisconsin Department of Revenue’s 2013 and 2014 assessments of AT&T’s tangible personal property. Following the presentation of evidence, the court granted AT&T limited relief, but denied most of the redetermination relief that AT&T sought. AT&T now seeks reversal and remand for a new court trial. AT&T makes several arguments. AT&T’s main argument is that the circuit court erred when it rejected the valuation opinions of AT&T’s appraiser. AT&T’s arguments fail to persuade us that reversal for a new trial is warranted. We affirm.