WALGREEN CO. v. CITY OF MADISON

No. 2006AP1859.

735 N.W.2d 543 (2007)

2007 WI App 153

WALGREEN CO., Plaintiff-Appellant v. CITY OF MADISON, Defendant-Respondent.

Court of Appeals of Wisconsin.

Opinion Filed May 17, 2007.


Attorney(s) appearing for the Case

On behalf of the plaintiff-appellant, the cause was submitted on the briefs of Alan Marcuvitz and Robert L. Gordon of Michael, Best & Friedrich LLP, Milwaukee; James H. Gilbert of James H. Gilbert Law Group PLLC, Eden Prairie, Minnesota; and Robert A. Hill of Robert Hill & Associates, Eden Prairie, Minnesota.

On behalf of the defendant-respondent, the cause was submitted on the brief of Larry W. O'Brien, Assistant City Attorney for the City of Madison.

A nonparty brief was filed by Robert Horowitz of Stafford Rosenbaum LLP, Madison, for the Wisconsin Association of Assessing Officers, the League of Wisconsin Municipalities, the City of Brookfield, the City of Cudahy, the City of Eau Claire, the City of Greenfield, the City of Kenosha, the City of Lake Geneva, the City of Milwaukee, the City of New Berlin, the City of Oshkosh, and the Village of Pleasant Prairie.

Before LUNDSTEN, P.J., DYKMAN and HIGGINBOTHAM, JJ.


¶ 1 LUNDSTEN, P.J.

Walgreen challenges the City of Madison's assessments for both 2003 and 2004 on two properties leased by the owners to Walgreen for retail space. Walgreen's leases require Walgreen to pay property taxes for both locations. After unsuccessfully challenging the assessments before the Madison Board of Review, Walgreen brought an action in the circuit court under WIS. STAT. § 74.37(3)(d).1 Walgreen's circuit court...

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