Legal Opinion
Noah's Ark Family Park v. Board of Review
Court of Appeals of Wisconsin
Decided April 17, 1997No. 96-1074PublishedCited by 11 opinions
1Opinion of the CourtVergeront, J.
Noah’s Ark Family Park, Inc. appeals from a judgment affirming the decision of the Board of Review of the Village of Lake Delton, which upheld the 1995 assessment of Noah's Ark Water Park in the Village of Lake Delton. The assessment for the 1995 tax year was $18,000,000, while the 1994 assessment was $4,512,000. The increased assessment was triggered by an arms-length sale of the property in early 1994. Noah's Ark challenges the board of review's affirmation of the 1995 assessment on the grounds that it violates the uniformity clause of the Wisconsin Constitution, which requires that "(t)he…
2Cases cited7 opinions
- Gottlieb v. City of MilwaukeeWisconsin Supreme Court · 1967
- Rosen v. City of MilwaukeeWisconsin Supreme Court · 1976
- State v. Board of Review of Village of GreendaleCourt of Appeals of Wisconsin · 1991
- State Ex Rel. Kesselman v. Board of ReviewCourt of Appeals of Wisconsin · 1986
- Scotty Smith Construction Co. v. Town of WilsonWisconsin Supreme Court · 1972
2 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Noah's Ark Family Park v. Board of Review of Lake DeltonWisconsin Supreme Court · 1998
- U.S. Oil Co. v. City of MilwaukeeCourt of Appeals of Wisconsin · 2010
- Northwest Airlines, Inc. v. Wisconsin Department of RevenueWisconsin Supreme Court · 2006
- Rite-Hite Corp. v. Board of Review of Brown DeerCourt of Appeals of Wisconsin · 1997
- State ex rel. Stupar River LLC v. Town of Linwood Portage County Board of ReviewWisconsin Supreme Court · 2011
6 more not listed; retrieve them via the Exa API.