SNYDER, P.J.
Whitecaps Homes, Inc. (Whitecaps) appeals from a judgment by the circuit court of Kenosha county which affirmed a decision by the Kenosha County Board of Review on assessments of individual, subdivided pieces of property owned by Whitecaps. See § 70.47(13), STATS. The action originated with an appeal regarding the 1994 Kenosha county assessor's valuation of individual lots that were
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