Central Cheese Co. v. City of Marshfield

1. Failure to file complete returns. The city contends that the taxpayers were not entitled to abatement of the assessments because they failed to file complete returns. Sec. 70.35 (4), Stats., provides:

“Any person, firm, or corporation . . . who fails, neglects, or refuses to make and file the return of personal property required by this section shall be denied any right of abatement by the board of review on account of the assessment of such personal property unless such person, firm, or corporation shall make such return to such board of review together with a statement of the reasons for…