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STATE v. GREENDALE BOARD OF REVIEW OF

No. 90-2546.

164 Wis.2d 31 (1991)

473 N.W.2d 554

STATE of Wisconsin, EX REL. N/S ASSOCIATES by JMB Group Trust IV., its general partner, Petitioner-Appellant, v. BOARD OF REVIEW OF the VILLAGE OF GREEDALE, Village of Greendale, and Bernard G. Schroedl, Leo M. Taylor, and Edward O. Arntson, in their representatives capacities, Respondents.

Court of Appeals of Wisconsin.

Decided July 23, 1991.

Attorney(s) appearing for the Case

On behalf of the petitioner-appellant, the cause was submitted on the briefs of Timothy C. Frautschi and Lynette M. Zigman of Foley & Lardner of Milwaukee.

On behalf of the respondents, the cause was submitted on the briefs of Stephen W. Hayes and Timothy G. Dugan of von Briesen & Purtell, S.C. of Milwaukee.

Before Moser, P.J., Fine and Anderson, JJ.

FINE, J.

This is an appeal from a judgment affirming a decision by the Village of Greendale Board of Review. The Board upheld the assessment of the Southridge mall for the 1989 tax year. The mall is owned by N/S Associates by JMB Group Trust IV, and was assessed at $100,968,000 for the 1989 tax year as follows: $2,020,900 for the land, and $98,947,100 for the buildings.

The 1989 assessment was a substantial increase...

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