Nestlé USA, Inc. v. Wisconsin Department of Revenue

¶ 1. This is a property tax case. Nestlé USA, Inc. appeals a circuit court order affirming a decision and order of the Wisconsin Tax Appeals Commission upholding the Wisconsin Department of Revenue's (DOR) valuation for tax years 2003 and 2004 of improvements to Nestlé's Gateway Plant, a facility that manufactures powdered infant formula. Nestlé argues that the DOR erred by failing to apply the comparable sales approach in valuating the property, contrary to Wis. Stat. § 70.32(1) (2007-08), 1 and by making the assessment based on the property's intrinsic worth to Nestlé and not its market…