STATE EX REL. ODGEN FAMILY v. BOARD OF REV.

No. 2017AP516.

923 N.W.2d 837 (2019)

2019 WI 23

STATE of Wisconsin EX REL. the PETER ODGEN FAMILY TRUST OF 2008 and the Therese A. Mahoney-Ogden Family Trust of 2008, Petitioners-Appellants, v. BOARD OF REVIEW for the Town of Delafield, Respondent-Respondent-Petitioner.

Supreme Court of Wisconsin.

Opinion Filed: March 14, 2019.


Attorney(s) appearing for the Case

For the respondent-respondent-petitioner, there were briefs filed by R. Valjon Anderson , and Municipal Law & Litigation Group, S.C., Waukesha. There was an oral argument by R. Valjon Anderson.

For the petitioners-appellants, there was a brief filed by Paul W. Zimmer , and O'Neil, Cannon, Hollman, DeJong & Laing S.C., Milwaukee. There was an oral argument by Paul W. Zimmer.

An amicus curiae brief was filed on behalf of Wisconsin Realtors Association, Wisconsin Builders Association, and NAIOP-WI by Thomas D. Larson , Madison.

An amicus curia brief was filed on behalf of Wisconsin Farm Bureau Federation, Cooperative and Waukesha County Farm Bureau by H. Dale Peterson , John H Laubmeier , and Stroud, Willink & Howard, LLC, Madison.


¶ 1 In 2016, the Board of Review for the Town of Delafield reclassified two lots of land owned by The Peter Ogden Family Trust of 2008 and The Therese A. Mahoney-Ogden Family Trust of 2008 from "agricultural land" to "residential." This reclassification resulted in a significant increase in property tax owed for the...

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