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WISCONSIN DNR v. TIMBER AND WOOD PRODUCTS

Appeal No. 2017AP181.

906 N.W.2d 707 (2017)

2018 WI App 6

WISCONSIN DEPARTMENT OF NATURAL RESOURCES, Plaintiff-Appellant, v. TIMBER AND WOOD PRODUCTS LOCATED IN SAWYER COUNTY, Lac Courte Oreilles Band of Lake Superior Chippewa Indians of Wisconsin and Unknown Defendants, Defendants-Respondents.

Court of Appeals of Wisconsin.

Filed December 19, 2017.

Attorney(s) appearing for the Case

On behalf of the plaintiff-appellant, the cause was submitted on the briefs of Thomas C. Bellavia , assistant attorney general, and Brad D. Schimel , attorney general.

On behalf of the defendants-respondents, the cause was submitted on the brief of James Schlender, Jr. , and Dyllan Linehan , Hayward, and Colette Routel , Saint Paul, MN.

Before Stark, P.J., Hruz and Seidl, JJ.

¶ 1 This appeal involves an attempt by the Wisconsin Department of Natural Resources (DNR) to recover taxes that it alleges the Lac Courte Oreilles Band of Lake Superior Chippewa Indians of Wisconsin (the Tribe) owes under Wisconsin's Forest Croplands Law, WIS. STAT. §§ 77.01...

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