State Ex Rel. New Lisbon State Bank v. City of New Lisbon

This court stated in State ex rel. North Shore Development Co. v. Axtell (1934), 216 Wis. 153, 157, 256 N. W. 622, and in Buildings Development Co. v. Milwaukee (1937), 225 Wis. 357, 274 N. W. 298, that if there is credible evidence before the board of review that may in any reasonable view support the assessor’s valuation, that valuation must be upheld by the board.

The majority opinion concludes that the assessor, Semrad, gave undue consideration to the intrinsic worth of the bank building rather than to its sale or market value. However, in reaching this conclusion the majority opinion…