State ex rel. Flambeau Paper Co. v. Windus

The parties agree that the only point in this case is whether, assuming the plaintiff’s witnesses to have been competent to testify, there was any competent evidence offered on the part of the city to contradict the valuation set by them.

Sec. 70.32, Stats., provides that real estate shall be assessed at “the full value which could ordinarily be obtained therefor at private sale.” While the sale value is the point to which the evidence must be addressed, the board of review was not confined solely to the testimony of the witnesses in arriving at its determination. The prospectus, book value,…