Barker Lumber Co. v. Village of Genoa City

It is alleged in the complaint that the plaintiff operates a lumberyard in the defendant village. The return made by plaintiff of personal property owned by it and subject to tax showed $49,660 as the value of its personal property on hand May 1, 1954. The assessor accepted the return, assessed said property at 100 per cent of true value and levied a tax on that basis in amount of $2,172.77 which plaintiff paid under protest on January 17, 1955. The Wisconsin department of taxation determined the ratio of assessed value to real value or statutory value of real estate in the village to be…