State ex rel. Collins v. Brown

• Decision Date: 12 October 1937
• Citation: 225 Wis. 593,275 N.W. 455
• Parties: STATE ex rel. COLLINS et al. v. BROWN, Clerk.
• Court: Wisconsin Supreme Court

225 Wis. 593

275 N.W. 455

STATE ex rel. COLLINS et al.

v.BROWN, Clerk.

Supreme Court of Wisconsin.

Oct. 12, 1937.

FAIRCHILD, J., dissenting.

Appeal from a judgment of the Circuit Court for Marathon County; A. H. Reid, Judge.

Proceeding by the State, on the relation of Harold C. Collins and others, against Jay L. Brown, Clerk of the City of Wausau, for a writ of certiorari to review the action of the Board of Review of such city in refusing to lower an assessment of plaintiffs' real estate for taxation. From a judgment sustaining the assessment, plaintiffs appeal.-[By Editorial Staff.]

Affirmed.

Certiorari to review the action of the board of the board of review of the city of Wausau in refusing to lower an assessment of plaintiff's real estate. The proceeding was commenced on October 2, 1936. From a judgment entered December 18, 1936, sustaining the assessment, plaintiffs appeal. The material facts will be stated in the opinion.

Bird, Smith, Okoneski & Puchner, of Wausau, for appellants.

E. P. Gorman, City Atty., of Wausau, for respondent.

WICKHEM, Justice.

The assessment in question is of six city lots and a dwelling house thereon, located in the city of Wausau and for the year 1936. Plaintiffs purchased the property on July 3, 1936, for $18,000 by land contract which obligated them to pay the 1936 taxes. The assessment of the property as of May, 1936, was $30,250. The record shows that the following is the entire evidence presented to the board of review upon objection to the assessment:

“Harold C. Collins, sworn:

“You live in the city of Wausau? Yes.

“How long have you lived here? Since 1932.

“Did you purchase one-half of the McCullough property together with the buildings? Yes.

“Have you the contract of purchase? Yes.

“What is the amount of the contract? $18,000, this amount includes quite a lot of personal property.

“Claims assessment should be reduced to $12,500 according to schedule of assessment as established by the Wisconsin Tax Commission. Mr. Collins has no financial holding in the Yawkey-Alexander Lumber Company.”

[1] It has consistently been held in this state that the assessor's valuation is prima facie correct and will not be set aside in the absence of evidence showing it to be incorrect. State ex rel. Miller v. Thompson, 151 Wis. 184, 138 N.W. 628;State ex rel. Althen v. Klein, 157 Wis. 308, 147 N.W. 373;State ex rel. Kimberly-Clark Co. v. Williams, 160 Wis. 648, 152 N.W. 450, 451;Peninsular Power Co. v. Wisconsin Tax Comm., 195 Wis. 231, 218 N.W. 371;Worthington Pump & Machinery Corporation v. City of Cudahy, 205 Wis. 227, 237 N.W. 140.

It was stated in State ex rel. Kimberly-Clark Co., supra: “Where there is competent testimony, unimpeached by other evidence, which shows that the assessor's judgment is at fault, such evidence cannot be disregarded by the board of review. If the board does disregard it, jurisdictional error is committed. Milwaukee I. Co. v. Schubel, 29 Wis. 444, 452, 453, 9 Am. Rep. 59;State ex rel. Heller v. Lawler, supra [103 Wis. 460, 79 N.W. 777];Brown v. Oneida County, supra [103 Wis. 149, 79 N.W. 216];Tainter v. Lucas, 29 Wis. 375;Wilson v. Heller, 32 Wis. 457.”

[2] Plaintiffs contend that the unimpeached and uncontroverted evidence before the board of review was to the effect that a price very much lower than the assessment was paid for the property at a time so close to the date of assessment as to demonstrate the excessive character of the assessor's valuation and rebut the presumption of its correctness. It is contended that the rule that an assessor's valuation is prima facie correct is a mere presumption; that it does not constitute evidence; and that it disappears upon the introduction of any evidence showing it to be incorrect or...