State Ex Rel. Peter Odgen Family Trust of 2008 v. Bd. of Review for the Town of Delafield

REBECCA FRANK DALLET, J. (concurring).

*697¶48 I agree with the majority that a business purpose is not required for land to be classified as "agricultural land" for property tax purposes and that the decision of the court of appeals should therefore be affirmed. I disagree, however, with the majority's conclusion that this court *848may classify the two lots at issue as "agricultural land" as a matter of law.

¶49 The statute governing this court's review of the instant case states, in relevant part:

If the court on the appeal finds any error in the proceedings of the board which renders the assessment…