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WEST CAPITOL, INC. v. VILLAGE OF SISTER BAY

No. 2013AP1458.

848 N.W.2d 875 (2014)

354 Wis.2d 130

2014 WI App 52

WEST CAPITOL, INC., Plaintiff-Appellant, v. VILLAGE OF SISTER BAY, Defendant-Respondent.

Court of Appeals of Wisconsin.

Opinion Filed April 15, 2014.

Attorney(s) appearing for the Case

On behalf of the plaintiff-appellant, the cause was submitted on the briefs of Michael J. Lund of Stafford Rosenbaum LLP, Milwaukee. There was oral argument by Michael J. Lund and Terrence C. Thom.

On behalf of the defendant-respondent, the cause was submitted on the brief of and argument by Bree A. Madison of Silton Seifert Carlson, S.C., Appleton.

Before HOOVER, P.J., MANGERSON and STARK, JJ.

STARK, J.

¶ 1 West Capitol, Inc., appeals from a judgment that reduced the 2009 assessment of the value of real property it owns in the Village of Sister Bay from $4,487,500 to $3,935,000. West Capitol claims the circuit court erred in two respects. First, West Capitol argues it is entitled to a fifty-percent reduction in the 2009 assessment because its property meets the statutory definition of "undeveloped land." See WIS. STAT. §§ 70.32(2)...

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