2010AP2322 Allen S. Musikantow Trust v. Town of Liberty Grove
Tax Property taxes; timeliness of notice The Allen S. Musikantow Trust appeals a summary judgment dismissing its tax assessment challenge. The Trust argues summary judgment was improper because there was a factual dispute regarding the timeliness of the notice of reassessment. We disagree and affirm. This opinion will not be published. 2010AP2322 Allen S. Musikantow […]
2009AP524 Metropolitan Associates v. City of Milwaukee
Wisconsin Supreme Court CIVIL OPINIONS Constitutional Law Equal protection; property taxes 2007 Wis. Act 86, which allows municipalities to opt out of de novo review of property tax assessments, violates the equal protection clause. “[T]he Board of Review process suffers other shortcomings when compared to a de novo action. For one, the Board of Review […]
2008AP322 Nestle USA, Inc., v. DOR
Tax Property taxes; highest and best use Even if there are no sales of comparable properties anywhere in the country, the property tax assessor can still value the property’s highest and best use based on its current use. “We find the Commission’s conclusion that the Gateway Plant’s highest and best use is as its continued […]
2009AP2775 Great Lakes Quick Lube LP vs. City of Milwaukee
Tax Property taxes; fair market value Where there is no evidence that real estate transactions were sale-leasebacks, the transactions were admissible in determining the fair market value of the properties. “As required by Wis. Stat. § 70.32(1), the City verified the arm’s-length nature of the transactions and considered recent sales of comparable properties. The sellers […]
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