State ex rel. Stupar River LLC v. Town of Linwood Portage County Board of Review

¶ 1. Stupar River LLC (Stupar River) seeks review of an unpublished decision of the court of appeals affirming a decision of the Portage County Circuit Court, Thomas T. Flugaur, Judge, upholding the 2005 property tax assessment of the Wisconsin River Country Club (the subject property).1

¶ 2. Stupar River argues that the Town of Linwood Board of Review (Board) improperly upheld the assessment of the subject property for the 2005 tax year. Stupar River alleges that this assessment was at a *565level significantly higher than its fair market value2 in violation of Wis. Stat. § 70.32(1) (2003-04).3…