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WAL-MART REAL ESTATE v. CITY OF MERRILL

Appeal No. 2021AP972.

987 N.W.2d 764 (2023)

2023 WI App 14

WAL-MART REAL ESTATE BUSINESS TRUST, Plaintiff-Appellant, v. CITY OF MERRILL, Defendant-Respondent.

Court of Appeals of Wisconsin.

Opinion Filed: February 14, 2023.

Attorney(s) appearing for the Case

On behalf of the plaintiff-appellant, the cause was submitted on the briefs of Christopher L. Strohbehn and Russell J. Karnes of Gimbel, Reilly, Guerin & Brown LLP, Milwaukee.

On behalf of the defendant-respondent, the cause was submitted on the brief of H. Stanley Riffle and Luke A. Martell of Municipal Law & Litigation Group, S.C., Waukesha.

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

¶1 Wal-Mart Real Estate Business Trust appeals an order dismissing its claims for excessive tax assessment, non-uniform tax assessment, and declaratory judgment against the City of Merrill. The circuit court concluded that Wal-Mart's claims could not proceed because Wal-Mart had failed to comply with its obligation under

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