Frank J. Sausen v. Town of Black Creek Board of Review, 843 N.W.2d 39

Taxpayer Frank Sausen owns a 10-acre parcel in Town of Black Creek and was assessed at $27,500 classified as productive forest land.
Taxpayer does not challenge the valuation itself but contends the classification should be undeveloped land, which would be assessed at 50% of full value under Wis. Stat. § 70.32(4).
Board of Review upheld the assessor’s classification and the $27,500 assessment; taxpayer sought certiorari review under Wis. Stat. § 70.47(13).
Certiorari review required evaluating whether the board acted within jurisdiction, according to law, without arbitrary conduct, and with evidence supporting its decision.
Wisconsin three-step assessment process: (1) set value, (2) segregate into a class, (3) apply percentage of full value to certain classes; undeveloped land is 50% of full value.
Court majority held the taxpayer bears the burden to prove the classification erroneous; maps and bare assertions failed to demonstrate the property was undeveloped.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Who bears the burden of proof on classification?	Sausen contends no burden on classification; presumption of correctness to assessor's classification.	Board and authorities assign burden to the taxpayer to prove classification erroneous.	Taxpayer bears burden to prove erroneous classification.
Is the board's classification supported by evidence?	Maps show property as wetlands/undeveloped land supporting reclassification.	Board could reasonably rely on maps and assessor's opinion that land is productive forest land with low-grade woods.	Board's classification supported by a reasonable view of the evidence.
Does certiorari review apply the same burden and framework to classification as to valuation?	Statutes silent on classification burden; presumptions apply only to valuation.	Treat § 70.47(7)-(8) as governing challenges to valuation, classification, or assessment; burden remains with taxpayer.	Certiorari review applies with burden on taxpayer to show erroneous classification.

Waste Mgmt. of Wis., Inc. v. Kenosha Cty. Bd. of Review, 184 Wis. 2d 541 (Wis. 1994) (certainty of board action reviewed under certiorari with deference to board if supported by evidence)
Shove v. City of Manitowoc, 57 Wis. 5 (Wis. 1883) (board may not change assessment without evidence)
State ex rel. Giroux v. Lien, 108 Wis. 316 (Wis. 1900) (prima facie correct assessment; must be shown incorrect by evidence)
State ex rel. Foster v. Williams, 123 Wis. 73 (Wis. 1904) (objecting taxpayer must show assessment excessive by evidence)
Kimberly-Clark Co. v. Williams, 160 Wis. 648 (Wis. 1915) (assessment prima facie correct and binding absent evidence of incorrectness)
Nankin v. Vill. of Shorewood, 245 Wis. 2d 86 (Wis. 2001) (certiorari review and burden of proof framework in board decisions)
State ex rel. Boostrom v. Bd. of Review, 42 Wis. 2d 149 (Wis. 1969) (preservation of procedural fairness in board of review proceedings)