Legal Opinion
Wisconsin Central Ltd. v. Wisconsin Department of Revenue
Court of Appeals of Wisconsin
Decided December 16, 1999No. 99-0194PublishedCited by 10 opinions
1Opinion of the CourtVergeront, J.
¶ 1. This is a consolidated action initiated by a number of railroads 1 challenging the assessment of their property taxes under ch. 76, Stats., for the years 1989 through 1993. The Wisconsin Department of Revenue (DOR) had reduced their assessment for those years in response to litigation initiated by the railroads challenging the imposition of ad valorem taxes on their personal property as a violation of the Railroad Revitalization and Regulation Reform Act, 49 U.S.C. § 11503 (1988). Based on a subsequent United States Supreme Court decision, DOR decided that the reduction was not legally…
2Cases cited21 opinions
- Green Spring Farms v. KerstenWisconsin Supreme Court · 1987
- Department of Revenue of Ore. v. ACF Industries, Inc.Supreme Court of the United States · 1994
- State v. SetagordWisconsin Supreme Court · 1997
- Kelley Co., Inc. v. MarquardtWisconsin Supreme Court · 1992
- Swatek v. County of DaneWisconsin Supreme Court · 1995
16 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- State Ex Rel. Prosecuting Attorney v. Bayer Corp.West Virginia Supreme Court · 2009
- American Transmission Co. v. Dane CountyCourt of Appeals of Wisconsin · 2009
- Industry to Industry, Inc. v. Hillsman Modular Molding, Inc.Court of Appeals of Wisconsin · 2001
- Bohrer v. City of MilwaukeeCourt of Appeals of Wisconsin · 2001
- Village of Lannon v. Wood-Land Contractors, Inc.Court of Appeals of Wisconsin · 2002
5 more not listed; retrieve them via the Exa API.