State Ex Rel. Boostrom v. Board of Review

The issues presented are:

1. Was there sufficient evidence offered by the relators to show the Boostrom property was not assessed at its actual market value?

2. Should the land owned and used as a golf course be assessed as agricultural land instead of residential?

3. Were the residential and agricultural lands assessed upon a nonuniform statutory basis so as to impose an unequal burden of taxation ?

Basic to the issues are the constitutional provision that “[t]he rule of taxation shall be uniform 3 . . . ,” and the statutory direction as how real estate is to be valued. Sec. 70.32 (1), Stats.,…