STATE EX REL. EVANSVILLE MERC. ASSO. v. CITY OF EVANSVILLE


1 Wis.2d 40 (1957)

STATE EX REL. EVANSVILLE MERCANTILE ASSOCIATION, Appellant, vs. CITY OF EVANSVILLE, Respondent.

Supreme Court of Wisconsin.

May 7, 1957.


Attorney(s) appearing for the Case

For the appellant there were briefs and oral argument by Albert H. Gill of Evansville.

For the respondent there was a brief and oral argument by Donald F. Gallagher of Evansville.


BROWN, J.

In a scholarly memorandum decision the learned trial court stated many of the principles to be observed by courts reviewing upon certiorari the decisions of boards of review. We quote the principles so stated with the supporting authorities:

"For tax purposes property must be assessed at its fair market value. It is the task of the assessor to determine as accurately as he can the value of the property. The fair market value of the property is the...

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