WISCONSIN CENT. LTD. v. DOR

No. 99-0194.

232 Wis.2d 323 (1999)

2000 WI App 14

606 N.W.2d 226

(94-CV-1944) WISCONSIN CENTRAL LIMITED, Plaintiff-Appellant, v. WISCONSIN DEPARTMENT OF REVENUE, and Cate Zeuske, Defendants-Respondents. (94-CV-1945) NICOLET BADGER NORTHERN RAILROAD, INC., Plaintiff-Appellant, v. WISCONSIN DEPARTMENT OF REVENUE, and Cate Zeuske, Defendants-Respondents. (94-CV-1946) GREEN BAY & WESTERN RAILROAD COMPANY, Plaintiff-Appellant, v. WISCONSIN DEPARTMENT OF REVENUE, and Cate Zeuske, Defendants-Respondents. (94-CV-1947) CHICAGO & NORTH WESTERN RAILWAY COMPANY (f.k.a. Chicago & North Western Transportation Company and Lessor Subsidiaries), Plaintiff-Appellant, v. WISCONSIN DEPARTMENT OF REVENUE and Cate Zeuske, Defendants-Respondents. (94-CV-1948) WISCONSIN & CALUMENT RAILROAD, INC., Plaintiff-Appellant, v. WISCONSIN DEPARTMENT OF REVENUE, and Cate Zeuske, Defendants-Respondents. (94-CV-1949) DULUTH, WINNIPEG & PACIFIC RAILWAY COMPANY, Plaintiff-Appellant, v. WISCONSIN DEPARTMENT OF REVENUE, and Cate Zeuske, Defendants-Respondents. (94-CV-1950) WISCONSIN & SOUTHERN RAILROAD COMPANY, Plaintiff-Appellant, v. WISCONSIN DEPARTMENT OF REVENUE, and Cate Zeuske, Defendants-Respondents. (94-CV-1951) TOMAHAWK RAILWAY LIMITED PARTNERSHIP, Plaintiff-Appellant, v. WISCONSIN DEPARTMENT OF REVENUE and Cate Zeuske, Defendants-Respondents. (94-CV-1952) DULUTH, MISSABE & IRON RANGE RAILWAY COMPANY, Plaintiff-Appellant, v. WISCONSIN DEPARTMENT OF REVENUE, and Cate Zeuske, Defendants-Respondents. (94-CV-1953) FOX RIVER VALLEY RAILROAD COMPANY, Plaintiff-Appellant, v. WISCONSIN DEPARTMENT OF REVENUE, and Cate Zeuske, Defendants-Respondents. (94-CV-1954) BURLINGTON NORTHERN RAILROAD COMPANY, Plaintiff-Appellant, v. WISCONSIN DEPARTMENT OF REVENUE, and Cate Zeuske, Defendants-Respondents. (94-CV-1955) ESCANABA & LAKE SUPERIOR RAILROAD COMPANY, Plaintiff-Appellant, v. WISCONSIN DEPARTMENT OF REVENUE, and Cate Zeuske, Defendants-Respondents. (94-CV-1957) SOO LINE RAILROAD COMPANY, Plaintiff-Appellant, v. WISCONSIN DEPARTMENT OF REVENUE, and Cate Zeuske, Defendants-Respondents. (94-CV-1958) MARINETTE, TOMAHAWK & WESTERN RAILROAD COMPANY, Plaintiff-Appellant, v. WISCONSIN DEPARTMENT OF REVENUE, and Cate Zeuske, Defendants-Respondents.

Court of Appeals of Wisconsin.

Decided December 16, 1999.


Attorney(s) appearing for the Case

On behalf of the plaintiffs-appellants, the cause was submitted on the briefs of David P. Potter and Alan E. Bernick of Oppenheimer, Wolff & Donnelly, LLP of St. Paul, MN, and Robert A. Schnur and Joseph A. Pickart of Michael, Best & Friedrich LLP of Milwaukee.

On behalf of the defendants-respondents, the cause was submitted on the brief of James E. Doyle, attorney general, and Peter C. Anderson, assistant attorney general.

Before Eich, Vergeront and Deininger, JJ.


¶ 1. VERGERONT, J.

This is a consolidated action initiated by a number of railroads1 challenging the assessment of their property taxes under ch. 76, STATS., for the years 1989 through 1993. The Wisconsin Department of Revenue (DOR) had reduced their assessment for those years in response to litigation initiated by the railroads challenging the imposition of ad valorem taxes on their personal...

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