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WALWORTH AFFORDABLE HOUSING v. VILLAGE OF WALWORTH

No. 98-2535.

229 Wis.2d 797 (1999)

601 N.W.2d 325

WALWORTH AFFORDABLE HOUSING, LLC, a Wisconsin limited liability company, Petitioner-Respondent, v. VILLAGE OF WALWORTH, a Wisconsin municipal corporation, Respondent-Appellant.

Court of Appeals of Wisconsin.

Decided August 4, 1999.

Attorney(s) appearing for the Case

On behalf of the respondent-appellant, the cause was submitted on the briefs of Peter A. Martin of Lathrop & Clark, LLP, of Madison.

On behalf of the petitioner-respondent, the cause was submitted on the brief of Theodore N. Johnson of Godfrey, Neshek, Worth, Leibsle & Conover, S.C. of Elkhorn.

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

ANDERSON, J.

The Village of Walworth appeals from a circuit court order remanding to the Village of Walworth Board of Review (the Board) the issue of the appropriate property tax to be assessed to Walworth Affordable Housing, LLC (WAH). The circuit court determined that the Board's property tax assessment of WAH was made contrary to the Wisconsin Property Assessment Manual and case law. Because the Board conducted a cost approach assessment relying solely on the insurance...

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