Legal Opinion
Marathon Petroleum Co. LP v. City of Milwaukee
Court of Appeals of Wisconsin
Decided March 20, 2018No. Appeal No. 2016AP939PublishedCited by 1 opinion
1Opinion of the CourtDugan, J.
*186¶1 Marathon Petroleum Company LP and U.S. Venture, Inc. (collectively the "Oil Companies") appeal the trial court's order affirming the City of Milwaukee's 2008 through 2014 property tax assessments for their oil terminals.
¶2 On appeal, the Oil Companies argue that the trial court erred as a matter of law in affirming the City's 2008 through 2014 property tax assessments for their oil terminals because that valuation included non-assessable intangible value. However, we hold that the income-generating capability of the oil terminals "appertains to" and is "inextricably intertwined" with the…
2Cases cited14 opinions
- Adams Outdoor Advertising, Ltd. v. City of MadisonWisconsin Supreme Court · 2006
- Nankin v. Village of ShorewoodWisconsin Supreme Court · 2001
- State Ex Rel. Markarian v. City of CudahyWisconsin Supreme Court · 1970
- Walgreen Co. v. City of MadisonWisconsin Supreme Court · 2008
- Waste Management of Wisconsin, Inc. v. Kenosha County Board of ReviewWisconsin Supreme Court · 1994
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3Cited by1 opinion
- In re Equalization Appeals of Walmart StoresCourt of Appeals of Kansas · 2021