STATE EX REL. REISS v. BOARD OF REVIEW


29 Wis.2d 246 (1965)

STATE EX REL. REISS, Appellant, v. BOARD OF REVIEW OF TOWN OF ERIN, Respondent.

Supreme Court of Wisconsin.

December 1, 1965.


Attorney(s) appearing for the Case

For the appellant there was a brief and oral argument by Richard V. Reiss of Milwaukee.

For the respondent there was a brief by Simester, Schowalter & Bunk of West Bend, and oral argument by Henry O. Schowalter.


FAIRCHILD, J.

The critical question is whether taxpayer never obtained a right to a hearing because he failed to file a completed form of objection. If he had a right to a hearing, then the board improperly terminated it. If he had no right to a hearing, he cannot complain of the board's refusal to continue.

The controlling statute is sec. 70.47 (7) (a), Stats. It provides:

"Objections to the amount or valuation of property shall first be made in writing...

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