Town of Menominee v. Skubitz

The sole issue presented is whether the trial court erred in holding that sec. 70.17, Stats., permits the assessment of personal property taxes on improvements owned by appellant and located on land owned by another, where no formal lease exists.

Appellant’s first contention is that the improvements should be assessed as part of the real estate and taxed to Menominee Enterprises, Inc. Appellant points out that sec. 70.03, Stats., defines real estate as follows:

“Definition real property. The terms ‘real property,’ ‘real estate’ and ‘land,’ when used in this title, shall include not only the…