[Download] "Bloomer Housing Ltd. Partnership V. City Of Bloomer" by Wisconsin Court of Appeals " Book PDF Kindle ePub Free

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eBook details

• Title: Bloomer Housing Ltd. Partnership V. City Of Bloomer
• Author : Wisconsin Court of Appeals
• Release Date : January 04, 2002
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 75 KB

Description

¶1. The City of Bloomer appeals a judgment refunding excess property tax payments to Bloomer Housing Limited Partnership. Bloomer Housing contested the method the City assessor used to calculate its 1999 property tax on North Lakeview Apartments, arguing the assessment failed to account for several use restrictions on the federally subsidized property. The board of review affirmed the assessment. Bloomer Housing paid the taxes under protest and then filed a claim for repayment of excess taxes pursuant to Wis. Stat. § 74.37.*fn1 After a bench trial, the circuit court determined the City's assessment was excessive because it treated the use restrictions as if they did not affect the property's value. The court reduced the assessment and ordered the City to refund a portion of the taxes to Bloomer Housing. On appeal, the City raises numerous points of error, all of which contend the court improperly valued the restrictions on the property. Because we determine the trial court's decision properly accounts for effect of the restrictions on the value of the property, we affirm the judgment.

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