Legal Opinion
Rotfeld v. Wisconsin Department of Natural Resources
Court of Appeals of Wisconsin
Decided November 23, 1988No. 88-1230PublishedCited by 8 opinions
1Opinion of the CourtDykman, J.
The Wisconsin Department of Natural Resources (DNR) appeals from an order reversing its order declassifying Louis Rotfeld’s land from the Woodland Tax Law (WTL) program because Rotfeld had sold a portion of the land. As a result, Rotfeld was assessed a tax penalty pursuant to secs. 77.16(7) and (11), Stats. The issue is whether sec. 77.16(7) mandates declassification of land entered under the WTL program when the landowner conveys only part of the lands under a WTL contract. Because we conclude that DNR’s action in this case is based upon a reasonable reading of sec. 77.16(7), we reverse.
FACTS
2Cases cited9 opinions
- Bucyrus-Erie Co. v. Department of Industry, Labor & Human RelationsWisconsin Supreme Court · 1979
- West Bend Education Ass'n v. Wisconsin Employment Relations CommissionWisconsin Supreme Court · 1984
- Karow v. Milwaukee County Civil Service CommissionWisconsin Supreme Court · 1978
- Beloit Education Ass'n v. Employment Relations CommissionWisconsin Supreme Court · 1976
- Boynton Cab Co. v. Department of Industry, Labor & Human RelationsWisconsin Supreme Court · 1980
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- State v. Kearney W. HempWisconsin Supreme Court · 2014
- Wolnak v. Cardiovascular & Thoracic Surgeons of Central WisconsinCourt of Appeals of Wisconsin · 2005
- Kuhnert v. Advanced Laser Machining, Inc.Wisconsin Supreme Court · 2011
- Kustelski v. TaylorCourt of Appeals of Wisconsin · 2003
- State v. MatasekCourt of Appeals of Wisconsin · 2013
3 more not listed; retrieve them via the Exa API.