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WALGREEN CO. v. CITY OF OSHKOSH

No. 2013AP1610.

848 N.W.2d 314 (2014)

2014 WI App 54

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

Court of Appeals of Wisconsin.

Opinion Filed April 2, 2014.

Attorney(s) appearing for the Case

On behalf of the plaintiff-appellant, the cause was submitted on the briefs of Don M. Millis of Reinhart Boerner Van Deuren, S.C., Madison.

On behalf of the plaintiff-appellant, the cause was submitted on the briefs of Don M. Millis of Reinhart Boerner Van Deuren, S.C., Madison.

Before BROWN, C.J., NEUBAUER, P.J., and REILLY, J.

REILLY, J.

¶ 1 This appeal is another in a series of property tax assessment cases where the property owner did not file an objection to its assessments as required by statute, but argues that notice of objection was not necessary to proceed with its claim for a tax refund. Our case law provides a narrow exception to strict compliance with WIS. STAT. § 70.47(7) (2011-12)1 where two factors are present: (1) the previous year's...

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