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STATE EX REL. LINCOLN F. WAREHOUSE v. BD. OF REV.

No. 442.

60 Wis.2d 84 (1973)

208 N.W.2d 380

STATE EX REL. LINCOLN FIREPROOF WAREHOUSE COMPANY, Appellant, v. BOARD OF REVIEW OF THE CITY OF MILWAUKEE and another, Respondents.

Supreme Court of Wisconsin.

Decided June 29, 1973.

Attorney(s) appearing for the Case

For the appellant there was a brief by Alan H. Steinmetz and Foley & Lardner, all of Milwaukee, and oral argument by Mr. Steinmetz.

For the respondents there was a brief by James B. Brennan, city attorney, and Joseph H. McGinn, principal assistant city attorney, and oral argument by Mr. McGinn.

WILKIE, J.

One issue is dispositive of this appeal: Did the assessor and the board of review properly reject the sale price of the subject property as the best evidence of its fair market value?

This appeal involves the overall question of whether the assessor and the board of review properly applied the real estate tax valuation statute, sec. 70.32 (1),1 in arriving at the Lincoln assessment...

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