State ex rel. Stupar River LLC v. Town of Linwood Portage County Board of Review
800 N.W.2d 468
Wis.2011Background
- Stupar River challenged the 2005 property tax assessment of the subject property in Linwood, increasing to $1,893,400.
- Prior years (2002) were challenged; the circuit court remanded for reassessment, and the court of appeals initially reinstated the Board's 2002 valuation.
- Three competing valuations were presented at the 2005 hearing: Town appraiser Mielke ($1,893,400), Williams ($1,500,000), and Vitale on behalf of Stupar River ($1,190,000).
- The Board upheld the 2005 assessment on November 21, 2005; Stupar River petitioned for certiorari review.
- The circuit court remanded in 2008 to reassess 2003–2005 to reflect the 2006 assessment or explain the decrease; the Board explained a class-wide adjustment rather than FMV changes.
- The court ultimately held the 2005 assessment was made according to law and supported by evidence, affirming the court of appeals.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether § 70.32(1) requires equal to fair market value | Stupar River argues 2005 exceeded FMV in violation of § 70.32(1). | Board contends FMV and assessed value need not be identical; uniform applications permit differences. | No; assessed value need not equal FMV if applied uniformly per Manual. |
| Whether the 2005 assessment was supported by evidence | The 2005 value was unsupported or not reasonably based on evidence. | Mielke provided a detailed methodology; Board heard competing appraisals and supported the 2005 value. | Yes; 2005 assessment was supported by a reasonable view of the evidence. |
| Whether the 2006 adjustment renders 2003–2005 assessments invalid | If 2006 was reduced for class-wide reasons, 2003–2005 were overassessments. | 2006 adjustment was a uniform class-wide change not reflecting FMV, and 2003–2005 remain valid under law. | Irrelevant to the 2005 challenge; 2006 adjustment was not challenged here. |
| Whether the Manual permits assessed values to diverge from FMV | Assessed values must track FMV exactly under § 70.32(1). | Manual allows assessed value to be a percentage of FMV when applied uniformly. | Yes; assessed values may differ from FMV under a uniform application. |
Key Cases Cited
- Flood v. Village of Lomira Bd. of Review, 153 Wis. 2d 428 (1990) (assessments cannot exceed market value)
- Walgreen Co. v. City of Madison, 311 Wis. 2d 158 (2008) (uniform percentage of FMV acceptable; assessments need not equal FMV)
- ABKA Ltd. P'ship v. Bd. of Review of Village of Fontana-On-Geneva Lake, 231 Wis.2d 328 (1999) (strict standards of reviewing board actions; deference to board findings)
- Rite-Hite Corp. v. Bd. of Review of Vill. of Brown Deer, 216 Wis.2d 189 (1997) (assessed values; appraisal practices; evidence standard)
- Noah's Ark Family Park v. Bd. of Review of Vill. of Delton, 210 Wis.2d 301 (1997) (range of assessed values relative to FMV; variability by property type)