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ST. EX REL. WIS. POWER CO. v. BOARD OF ARMENIA

No. 83-2021.

125 Wis.2d 94 (1985)

370 N.W.2d 580

STATE of Wisconsin EX REL. WISCONSIN RIVER POWER COMPANY, Petitioner-Appellant, v. BOARD OF REVIEW OF the TOWN OF ARMENIA and Town of Armenia, Respondents.

Court of Appeals of Wisconsin.

Decided May 23, 1985.

Attorney(s) appearing for the Case

For the petitioner-appellant there were briefs by Timothy C. Frautschi and Foley & Lardner of Milwaukee, and oral argument by Timothy C. Frautschi.

For the respondents there was a brief by J. Leroy Thilly and Boardman, Suhr, Curry & Field of Madison, and oral argument by J. Leroy Thilly.

Before Gartzke, P.J., Dykman, J., and Rudolph T. Randa, Reserve Judge.

GARTZKE, P.J.

Wisconsin River Power Company appeals from a judgment affirming the decision of the Town of Armenia's board of review upholding the 1980 valuation of that part of the company's dike which is in the township. The dispute is over the fair market value of the dike. The issue is whether the record supports the assessor's valuation. We conclude that it does not. We therefore reverse.

The company objected to the assessor's 1980 valuation of that part...

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