State Ex Rel. Dane County Title Co. v. Board of Review of City of Madison

The appellant, Dane County Title Company, contends (a) that its title records are not taxable under provisions of sec. 70.04, Stats.; (b) in the alternative, that if such title records are within the purview of sec. 70.04, they are specifically exempted as intangible property under the provision of sec. 70.112; (c) that there is no credible evidence under any reasonable view to sustain the valuation of $34,500 as determined by the assessor and confirmed by the board; and (d) in the alternative, should it be determined that there is credible evidence to sustain the valuation of the assessor…