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WAUSHARA COUNTY v. GRAF

No. 89-1281.

166 Wis.2d 442 (1992)

480 N.W.2d 16

IN the MATTER OF the FORECLOSURE OF TAX LIENS PURSUANT TO SECTION 75.521, WISCONSIN STATUTES BY WAUSHARA COUNTY, LIST OF TAX LIENS, FOR 1975 THROUGH 1984, NUMBER 1: WAUSHARA COUNTY, Petitioner-Respondent-Petitioner, v. Sherri L. GRAF, Individually, and as Trustee of Basic Bible Church of America/Order of Almighty God, Chapter 11000 (formerly the Life Science Church, Order of Almighty God, Chapter 11000), Herbert C. Graf, individually and as Trustee of Basic Bible Church of America/Order of Almighty God, Chapter 11004, and Wilbert J. Kelly, individually and as Trustee of Basic Bible Church of America/Order of Almighty God, Chapter 11006, Appellants.

Supreme Court of Wisconsin.

Decided February 17, 1992.

Attorney(s) appearing for the Case

For the petitioner-respondent-petitioner there were briefs by John E. Thiel, Robert W. Burns and Godfrey & Kahn, S.C., Oshkosh.

For the appellants there was a brief by Sherri L. Graf, Wautoma, Herbert C. Graf, Oshkosh and Wilbert J. Kelly, Wautoma.

HEFFERNAN, CHIEF JUSTICE.

This is a review of a decision of the court of appeals that reversed the judgment of the circuit court of Waushara County, James Evenson, Judge, foreclosing tax liens on real estate owned by the Basic Bible Church of America/ Order of Almighty God, Chapter 11000 (Basic Bible) and vesting title to the property in Waushara County (County).1 We reverse the decision of...

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