Walgreen Co. v. City of Oshkosh

¶ 1. This appeal is another in a series of property tax assessment cases where the property owner did not file an objection to its assessments as required by statute, but argues that notice of objection was not necessary to proceed with its claim for a tax refund. Our case law provides a narrow exception to strict compliance with Wis. Stat. § 70.47(7) (2011-12)1 where two factors are present: (1) the previous year's assessment is under challenge at the time of the first *20meeting of the board of review (BOR) for the current assessment year and (2) the current year's assessment is the same as…