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S.C. JOHNSON & SON, INC. v. TOWN OF CALEDONIA

No. 95-2700.

206 Wis.2d 292 (1996)

557 N.W.2d 412

S.C. JOHNSON & SON, INC., Plaintiff-Respondent, v. TOWN OF CALEDONIA, a Wisconsin municipality, Defendant-Appellant.

Court of Appeals of Wisconsin.

Decided October 23, 1996.

Attorney(s) appearing for the Case

On behalf of the defendant-appellant, the cause was submitted on the briefs Alan Macuvitz and Robert L. Gordon of Weiss, Berzowski, Brady & Donahue of Milwaukee.

On behalf of the plaintiff-respondent, the cause was submitted on the brief of Timothy C. Frautschi of Foley & Lardner of Milwaukee.

An amicus curiae brief on behalf of the League of Wisconsin Municipalities was filed by Curtis A. Witynski of Madison.

Before Anderson, P.J., Nettesheim and Snyder, JJ.

NETTESHEIM, J.

The issue on appeal is whether a property owner may challenge a real estate property tax assessment by commencing a de novo action in the circuit court pursuant to § 74.37(3)(d), STATS. Rejecting the Town of Caledonia's argument that the property owner, S.C. Johnson & Son, Inc., was limited to a certiorari review proceeding pursuant to § 70.47(13), STATS., the circuit court held that a de novo action was permitted.

The circuit...

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