SUPERIOR NURSING HOMES, INC., v. WAUSAU


37 Wis.2d 570 (1968)

SUPERIOR NURSING HOMES, INC., Appellant, v. CITY OF WAUSAU, Respondent.

Supreme Court of Wisconsin.

January 30, 1968.


Attorney(s) appearing for the Case

For the appellant there was a brief by Tinkham, Smith, Bliss & Patterson of Wausau, and oral argument by Richard P. Tinkham.

For the respondent there was a brief and oral argument by Anthony S. Earl, city attorney.


BEILFUSS, J.

The appellant taxpayer contends that the board of review disregarded competent testimony and based its decision upon arbitrary values which did not constitute substantial evidence, thereby committing jurisdictional error.

The legislature has directed (sec. 70.32 (1), Stats.) that:

"Real property shall be valued by the assessor from actual view or from the best information that the assessor can practicably obtain, at the full value which...

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