NESTLÉ USA v. WISCONSIN DEPT. OF REVENUE

No. 2008AP322.

776 N.W.2d 589 (2009)

2009 WI App 159

NESTLÉ USA, INC., Petitioner-Appellant, v. WISCONSIN DEPARTMENT OF REVENUE, Respondent-Respondent.

Court of Appeals of Wisconsin.

Opinion Filed October 8, 2009.


Attorney(s) appearing for the Case

On behalf of the petitioner-appellant, the cause was submitted on the briefs of Robert L. Gordon of Michael Best & Friedrich LLP, Milwaukee.

On behalf of the respondent-respondent, the cause was submitted on the brief of F. Thomas Creeron III, assistant attorney general, and J.B. Van Hollen, attorney general.

A nonparty brief was filed by Robert Horowitz of Stafford Rosenbaum LLP, Madison, and Stephen C. Nick, city attorney, Eau Claire.

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


¶ 1 HIGGINBOTHAM, J.

This is a property tax case. Nestlé USA, Inc. appeals a circuit court order affirming a decision and order of the Wisconsin Tax Appeals Commission upholding the Wisconsin Department of Revenue's (DOR) valuation for tax years 2003 and 2004 of improvements to Nestlé's Gateway Plant, a facility that manufactures powdered infant formula. Nestlé argues that the DOR erred by failing to apply the comparable sales approach in valuating...

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