McManus v. Department of Revenue

The estate of Dorothy McManus appeals from a circuit court order affirming a decision of the Tax Appeals Commission in a ch. 227, Stats., review and declaring constitutional the Farmland Preservation Credit statute, sec. 71.09(11), Stats. (1977-78).1 The Commission had sustained a Department of Revenue decision, denying Dorothy McManus a tax credit under the statute. The issues are whether sec. 71.09(11) is a tax provision; and if so, whether it violates the uniformity of taxation clause, art. VIII, sec. 1 of the Wisconsin Constitution2 We conclude sec. 71.09(11) is not a tax statute.…