State ex rel. Oshkosh Country Club v. Petrick
Wisconsin Supreme Court
Appeal from a judgment of the circuit court for Winnebago county: Geo. W. Burnell, Circuit Judge. Certiorari to review the proceedings of a board of review.
Read the full summary
Appeal from a judgment of the circuit court for Winnebago county: Geo. W. Burnell, Circuit Judge. Certiorari to review the proceedings of a board of review. The assessor for the town of Black' Wolf, Winnebago county, assessed the property of the Oshkosh Country Club for the year 1919 at the sum of $30,000, the real estate being valued at $25,000 and the' improvements thereon at the sum of $5,000. Objection having been made before the board of review, the said assessment was reduced to $27,500, the real estate being valued at $22,500 and the improvements thereon at $5,000. The property…
1Opinion of the CourtOwen, J.
The essential difference between the parties is whether moneys expended by the club in improving the property for golf purposes can be taken'into consideration in valuing the same for purposes of taxation. It is the contention of the owners that the real estate should be assessed for such sum as will represent its value for farm purposes. The theory of the assessing officers is that the value of the property as a whole, including the real estate -and improvements thereon, should bear some relation to the amount expended to place the property in its present condition, and as a basis for the…
2Cases cited1 opinion
- State ex rel. Gisholt Machine Co. v. NorsmanWisconsin Supreme Court · 1919
3Cited by15 opinions
- State ex rel. Northwestern Mutual Life Insurance v. WeiherWisconsin Supreme Court · 1922
- State Ex Rel. Boostrom v. Board of ReviewWisconsin Supreme Court · 1969
- ABKA Ltd. Partnership v. Board of ReviewWisconsin Supreme Court · 1999
- State v. Board of Review of Village of GreendaleCourt of Appeals of Wisconsin · 1991
- Appeal of KliksOregon Supreme Court · 1937
10 more not listed; retrieve them via the Exa API.