Donald J. Thoma v. Village of Slinger

¶ 1 We accepted review in these cases 1 to decide whether an injunction prohibiting agricultural use of a residentially-zoned property controls the property's tax assessment classification. As it turns out, all parties agree that the classification of real property for tax purposes is based on the actual use of the property, and that an injunction obtained based on a restrictive covenant does not control tax assessment classification. This is in fact the law in Wisconsin. See Wis. Stat. § 70.32 (2)(a) (2013-14). 2

¶ 2 What remains to be determined in this consolidated appeal is: (1) whether…