State Ex Rel. Park Plaza Shopping Center, Inc. v. Board of Review

The relator, Park Plaza, contends that any reasonable view of the evidence taken as a whole does not support the assessment as determined by the board of review in that it excluded evidence entitled to consideration, based its determination on erroneous assumptions or theories, and gave some facts unwarranted effect. It also argues that the board arbitrarily fixed the assessment on the improvements at the same figure as the 1969 assessment.

We repeat the basis upon which assessments must be made and the standards of judicial review as set forth in Superior Nursing Homes, Inc. v. Wausau (1968),…