VERGERONT, J.
Noah's Ark Family Park, Inc. appeals from a judgment affirming the decision of the Board of Review of the Village of Lake Delton, which upheld the 1995 assessment of Noah's Ark Water Park in the Village of Lake Delton. The assessment for the 1995 tax year was $18,000,000, while the 1994 assessment was $4,512,000. The increased assessment was triggered by an arms-length sale of the property in early 1994. Noah's Ark challenges the board of review's affirmation...
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