Clear Channel Outdoor, Inc. v. City of Milwaukee

¶ 1. This case presents a narrow issue: whether the City of Milwaukee (the City) properly assessed the billboard permits of Clear Channel Outdoor, Inc. ("Clear Channel") as real property for the years 2009—2013.1 Clear Channel brought this excessive assessment action under Wxs. Stat. § 74.37 *353(2011-12)2, raising statutory and constitutional challenges to the City's tax assessments on approximately 850 billboard permits for each year from 2009 through 2011; later the complaint was amended to include the years 2012 and 2013.3 Clear Channel sought a declaratory judgment that the assessments were…