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STATE EX REL. KEANE v. BOARD OF REVIEW

No. 80-370.

99 Wis.2d 584 (1980)

299 N.W.2d 638

STATE of Wisconsin EX REL. Steven E. KEANE and First Wisconsin National Bank of Milwaukee, Petitioners-Appellants, v. BOARD OF REVIEW OF the CITY OF MILWAUKEE, and City of Milwaukee, Respondents.

Court of Appeals of Wisconsin.

Decided November 24, 1980.

Attorney(s) appearing for the Case

For the petitioners-appellants the cause was submitted on the brief of Timothy C. Frautschi of Foley & Lardner of Milwaukee.

For the respondent the cause was submitted on the brief of Joseph H. McGinn, principal assistant city attorney, with whom on the brief was James B. Brennan, city attorney of Milwaukee.

Before Decker, C.J., Moser, P.J., and Cannon, J.

DECKER, C.J.

Petitioners appeal from a judgment affirming property tax assessments of the respondent board of review upon certain improvements made by the law firm of Foley & Lardner (hereinafter lessee) to premises rented from First Wisconsin National Bank of Milwaukee (hereinafter lessor). Because we agree with appellants' contention that the lease of comparable property constituted the "best information" regarding fair market value of the leasehold improvements...

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