Lowe's Home Centers, LLC v. City of Delavan
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The Supreme Court affirmed the decision of the court of appeals affirming the circuit court's determination that the assessments of Lowe's Home Centers, LLC's property for the 2016 and 2017 tax years by the City of Delvan were not excessive, holding that the assessments were properly afforded a presumption of correctness.
On appeal, Lowe's argued, among other things, that the City's assessments should not have received a presumption of correctness because they were conducted in violation of the dictates of the Wisconsin Property Assessment Manual. The Supreme Court affirmed, holding (1) the presumption of correctness attached to the City's assessments; and (2) Lowe's failed to demonstrate that the assessments were excessive.
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