West Capitol, Inc. v. Village of Sister Bay

¶ 1. West Capitol, Inc., appeals from a judgment that reduced the 2009 assessment of the value of real property it owns in the Village of Sister Bay from $4,487,500 to $3,935,000. West Capitol claims the circuit court erred in two respects. First, West Capitol argues it is entitled to a fifty-percent reduction in the 2009 assessment because its property meets the statutory definition of "undeveloped land." See Wis. Stat. §§ 70.32(2)(c)4., (4).1 Second, West Capitol argues the circuit court erred by concluding the property's *135assessed value in 2009 should have been the same as in 2010. West…