Court Error – Property Assessments

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WI Court of Appeals – District I

Case Name: Mayfair Mall LLC, v. City of Wauwatosa

Case No.: 2019AP1232

Officials: Brash, P.J., Dugan and Donald, JJ.

Focus: Court Error – Property Assessments

Mayfair Mall, LLC, by its member General Growth Properties, Inc. (collectively “GGP”), appeals from a judgment of the trial court in which it concluded that the property assessments of Mayfair Mall (the “Mall”), as determined by the City of Wauwatosa for 2013, 2014, and 2015, were not excessive. GGP argues that the trial court did not employ the proper standards of valuation in making its determination, and seeks a reversal of the judgment and remand to the trial court for a determination based on the proper standards.

Upon review of the extensive record in this matter, we conclude that the findings of the trial court are insufficient to allow this court to determine whether the assessments were excessive because the trial court failed to provide and explain its bases for those findings. We therefore reverse and remand this matter for further fact finding that includes the relevant information and reasoning upon which the court relied in making its findings of fact and conclusions of law.

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Derek A Hawkins is Associate Corporate Counsel, IP at Amazon.