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ROTFELD v. DNR

No. 88-1230.

147 Wis.2d 720 (1988)

434 N.W.2d 617

Louis T. ROTFELD, Petitioner-Respondent, v. Wisconsin DEPARTMENT OF NATURAL RESOURCES, Appellant.

Court of Appeals of Wisconsin.

Decided November 23, 1988.

Attorney(s) appearing for the Case

For the appellant the cause was submitted on the briefs of Bronson C. La Follette, attorney general, and Robert M. Hunter, assistant attorney general.

For the petitioner-respondent the cause was submitted on the brief of Carlo A. Balistrieri and Balistrieri Law Office of Oconomowoc.

Before Gartzke, P.J., Dykman and Eich, J.J.

DYKMAN, J.

The Wisconsin Department of Natural Resources (DNR) appeals from an order reversing its order declassifying Louis Rotfeld's land from the Woodland Tax Law (WTL) program because Rotfeld had sold a portion of the land. As a result, Rotfeld was assessed a tax penalty pursuant to secs. 77.16(7) and (11), Stats.1 The issue is whether sec. 77.16(7) mandates declassification of land entered...

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