MALLO v. WISCONSIN DEPT. OF REVENUE

No. 00-3252.

253 Wis.2d 391 (2002)

2002 WI 70

645 N.W.2d 853

Ray MALLO and Wanda Mallo, Plaintiffs-Appellants, v. WISCONSIN DEPARTMENT OF REVENUE, Defendant-Respondent, WISCONSIN FARM BUREAU FEDERATION, Farmers Educational and Cooperative Union of America, Wisconsin Division, National Farmers Organization, Wisconsin Agribusiness Council, Wisconsin Agri-Service Association, Inc., Wisconsin Cattlemen's Association Cooperative, Wisconsin Corn Growers Association, Inc., Wisconsin Federation of Cooperatives, Wisconsin Pork Producers Association Cooperative, Wisconsin Potato & Vegetable Growers Association, Inc., Wisconsin Soybean Association, Inc., Wisconsin State Cranberry Growers and Association, and Howard D. Poulson, Intervening Defendants-Respondents.

Supreme Court of Wisconsin.

Decided June 25, 2002.


Attorney(s) appearing for the Case

For the plaintiffs-appellants there were briefs by Michael P. May, James E. Bartzen, and Boardman, Suhr, Curry & Field LLP, Madison, and oral argument by James E. Bartzen.

For the defendant-respondent there was a brief by John R. Evans, chief counsel for the Wisconsin Department of Revenue, and Daniel W. Hildebrand, Jon P. Axelrod, Bradley W. Raaths, and DeWitt Ross & Stevens S.C., Madison, and oral argument by Daniel W. Hildebrand.

For the intervening defendants-respondents there was a brief by H. Dale Peterson, Sverre David Roang, and Stroud, Willink & Howard, LLC, Madison, and oral argument by Sverre David Roang.


¶ 1. N. PATRICK CROOKS, J.

This case is before the court on certification from the Court of Appeals, District IV, pursuant to Wis. Stat. § 809.61 (1999-2000).1 The issue we address is whether the Department of Revenue (DOR) exceeded its authority under Wis. Stat. § 70.32(2r), when it promulgated Wis. Admin. Code § Tax 18.08 (current through Wis. Admin. Register No. 535, July 2000), providing for the valuation of agricultural...

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