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TOWN OF MENOMINEE v. SKUBITZ

No. 218.

53 Wis.2d 430 (1972)

192 N.W.2d 887

TOWN OF MENOMINEE, Respondent, v. SKUBITZ, Appellant.

Supreme Court of Wisconsin.

Decided January 4, 1972.

Attorney(s) appearing for the Case

For the appellant there was a brief and oral argument by John M. Wiley of Madison.

For the respondent there was a brief and oral argument by Douglas D. Winter, attorney, and Frederic C. Eberlein of counsel, both of Shawano.

HANLEY, J.

The sole issue presented is whether the trial court erred in holding that sec. 70.17, Stats., permits the assessment of personal property taxes on improvements owned by appellant and located on land owned by another, where no formal lease exists.

Appellant's first contention is that the improvements should be assessed as part of the real estate and taxed to Menominee Enterprises, Inc. Appellant points out that sec. 70.03, Stats., defines real estate...

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