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ST. EX REL. FLINT v. KENOSHA COUNTY REV. BD.

No. 84-1149.

126 Wis.2d 152 (1985)

376 N.W.2d 364

STATE of Wisconsin EX REL. FLINT BUILDING COMPANY, Petitioner-Appellant, v. KENOSHA COUNTY BOARD OF REVIEW, Respondent.

Court of Appeals of Wisconsin.

Decided August 21, 1985.

Attorney(s) appearing for the Case

For the petitioner-appellant, the cause was submitted on briefs of John A. Hazelwood and Norman J. Bruns, of Quarles & Brady, of Milwaukee.

For the respondent, the cause was submitted on the brief of William P. Nickolai, 1st Asst. Corporation Counsel, Kenosha County, of Kenosha.

Before Scott, C.J., Brown, P.J., and Nettesheim, J.

SCOTT, C.J.

This case involves the assessment of real property for tax purposes. The issue before us is whether a board of review created pursuant to sec. 70.46 or 70.99, Stats., is required to make an adjustment for various financing arrangements (cash equivalency adjustment) when analyzing sales of comparable properties for tax assessment purposes. We certified this issue to the Wisconsin Supreme Court for review and determination. Our certification request was...

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