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SHARON GRAIN v. TOWN OF SHARON

No. 88-0403.

148 Wis.2d 780 (1989)

436 N.W.2d 887

SHARON INTERSTATE GRAIN, INC., Plaintiff-Appellant, v. TOWN OF SHARON, Defendant-Respondent.

Court of Appeals of Wisconsin.

Decided January 18, 1989.

Attorney(s) appearing for the Case

On behalf of the plaintiff-appellant, the cause was submitted on the briefs of Catherine M. Rottier and James F. Lorimer of Boardman, Suhr, Curry & Field, of Madison.

On behalf of the defendant-respondent the cause was submitted on the brief of David J. Nommensen of Seymour, Kremer, Nommensen & Morrissy, of Elkhorn.

On behalf of the Wisconsin Department of Revenue an amicus curiae brief was filed by Donald J. Hanaway, attorney general and F. Thomas Creeron III, assistant attorney general.

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

NETTESHEIM, J.

Sharon Interstate Grain, Inc. (Interstate) appeals from an order dismissing its claim against the Town of Sharon (the town) for a refund of property taxes, pursuant to sec. 74.73(lr), Stats. (1985-86).1 Interstate claims that its property should have been classified by the Wisconsin Department of Revenue (the department) as manufacturing property under secs. 70.995 and 70.11(27...

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