Soo Line Railroad v. Wisconsin Department of Revenue

This is a review of a decision of the court of appeals, Soo Line R. Co. v. Department of Revenue, 89 Wis.2d 331, 278 N.W.2d 487 (Ct. App. 1979), which reversed a judgment of the circuit court for Dane county affirming the Wisconsin Department of Revenue’s assessment for the 1973 ad valorem tax upon the Soo Line Railroad’s operating property within the state of Wisconsin.

Under ch. 76, Stats., the Department of Revenue (DOR) is required to ascertain and determine, according to its best knowledge and judgment, the full market value of the operating property of railroads, public utilities, and…