PROP. TAX CONSULTANTS v. DEPT. OF REVENUE

No. 2020AP485.

976 N.W.2d 482 (2022)

2022 WI 51

WISCONSIN PROPERTY TAX CONSULTANTS, INC. and Wisconsin Manufacturers and Commerce, Inc., Plaintiffs-Appellants-Petitioners, v. WISCONSIN DEPARTMENT OF REVENUE, Defendant-Respondent.

Supreme Court of Wisconsin.

Opinion Filed: June 30, 2022.


Attorney(s) appearing for the Case

For the plaintiffs-appellants-petitioners, there were briefs filed by Don M. Millis , Karla M. Nettleson and Reinhart Boerner Van Deuren S.C., Madison. There was an oral argument by Don M. Millis .

For the defendant-respondent, there was a brief filed by Brian P. Keenan , assistant attorney general, with whom on the brief was Joshua L. Kaul , attorney general. There was an oral argument by Brian P. Keenan .

An amicus curiae brief was filed by Lucas T. Vebber , Anthony F. LoCoco and Wisconsin Institute for Law & Liberty, Milwaukee, for the Wisconsin Property Taxpayers, Inc.

HAGEDORN, J., delivered the majority opinion of the Court, in which ANN WALSH BRADLEY, DALLET, and KAROFSKY, JJ., joined. ZIEGLER, C.J., filed a concurring opinion. ROGGENSACK, J., filed a concurring opinion, in which REBECCA GRASSL BRADLEY, J., joined.


¶1 When both a court and an agency may address an issue, who should decide first? That is the question this case presents, and the question the primary jurisdiction doctrine answers. We have held that a circuit court may stay its hand pending an agency's determination if the issue...

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