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MARTINSEN v. IRON RIVER BOARD OF REVIEW

No. 91-0373-FT.

163 Wis.2d 807 (1991)

472 N.W.2d 574

Henry N. MARTINSEN, Henry C. Martinsen, and Jack G. Martinsen, Petitioners-Respondents, v. The BOARD OF REVIEW OF the TOWN OF IRON RIVER, and Marie McLean, Clerk of the Board of Review of the Town of Iron River, Respondents-Appellants.

Court of Appeals of Wisconsin.

Decided June 18, 1991.

Attorney(s) appearing for the Case

On behalf of the respondents-appellants the cause was submitted on the briefs of Thomas R. Casper of Casper Law Office of Washburn.

On behalf of the petitioners-respondents the cause was submitted on the briefs of Thomas T. Lindsey of Spears, Carlson & Lindsey of Washburn.

Before Cane, P.J., LaRocque and Myse, JJ.

MYSE, J.

The Board of Review for the town of Iron River appeals an order reversing the board's determination that the Martinsens' purchase of certain property was not an "arm's length" sale and, therefore, that the sale price did not accurately reflect the property's fair market value for property tax assessment purposes.1 The board argues that the court improperly judged the credibility of...

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