State ex rel. Heller v. Lawler

• Decision Date: 22 June 1899
• Citation: 79 N.W. 777,103 Wis. 460
• Parties: STATE EX REL. HELLER v. LAWLER.
• Court: Wisconsin Supreme Court

103 Wis. 460

79 N.W. 777

STATE EX REL. HELLER

v.LAWLER.

Supreme Court of Wisconsin.

June 22, 1899.

Appeal from superior court, Milwaukee county; George E. Sutherland, Judge.

Petition for certiorari by Simon Heller to board of review of the town of Lake. There was a judgment for the petitioner, and the defendant appeals. Modified and affirmed.

Simon Heller sued out a writ of certiorari to test the validity of the proceedings of the board of review of the town of Lake in respect to its decision on his application to have the valuation of his property, as made by the assessor of such town, materially changed so as to be on a basis of equality with the assessment of property generally in said town. The petition for the writ stated, in substance, that the petitioner appeared before the equalizing board when it was in regular session for the performance of its duties, and on oath testified that his property, consisting of unimproved lots and blocks, was not more valuable than unplatted land in the same section; nevertheless, that it had been raised from the assessed valuation previous to the platting to the extent of about 75 per cent., and that the assessment in question was about three times as much as that of improved, unplatted and more valuable lands in the same government section; that he pointed out on the assessment roll numerous instances of such inequalities, demonstrating the truth of his statements; that no evidence was given before the board on the subject but that of the petitioner; that the members of the board, individually, were owners of land in the same section with that of the plaintiff's property, which lands were assessed about one-third as high as his property, though such lands were in fact more valuable; that the board made a horizontal reduction of the valuation of petitioner's land, of 20 per cent., and raised the valuation of some of the unplatted lands, not including, however, those owned by members of the board, such increase being of a trifling character, leaving the inequality between the valuation of plaintiff's property and the assessment of other lands in the same section substantially the same as before; that the board disregarded the evidence produced before them and their duty in the premises and made an arbitrary decision as to the petitioner's application for an assessment of his property on a basis of equality with the valuation of property generally in the town; and that they did not cause all of petitioner's evidence to be reduced to writing. Due return to the writ was made, stating that the petitioner's evidence was heard and the substance of it taken down in writing; that the board viewed the premises in question, examined the assessment roll as to all property platted and unplatted in the vicinity of plaintiff's land, and then determined from all the evidence and facts before them that the assessment of petitioner's property should be reduced and the assessment of certain other property in the vicinity should be increased; and that they made the necessary changes to accord with such determination, as indicated by an exhibit attached to the return. The exhibit showed increase of assessment in some instances, and a uniform reduction of 20 per cent. of the park lands, as stated in the petition. The return further showed in detail the proceedings taken by the board and that minutes were kept of all the proceedings, a copy of which minutes was attached to and made a part of the return, including a copy of the evidence given by the petitioner as taken down by the town clerk. Such copy was as follows: “Simon Heller, being first duly sworn on oath, says: I call your attention to the valuation of the assessment of Howell Avenue Park, which is assessed $19,545; after the road and highways are taken out it would be $29.25 per acre, or in other words the Howell avenue owners pay taxes on land not owned by them. The assessment is equal to about $217.50 per acre for 90 acres. This land is almost entirely wild stumpage land, less than one-tenth is cultivated, no buildings or improvements are on it, and in other respects it is the same as when platted. All other lands in the same section are more or less in a high state of cultivation, with buildings, most of which are valuable, and are assessed from $87.50 to $118 per acre, including buildings, except John Howard's 70 acres, a valuable tract adjoining the Howell avenue electric car line for about half a mile, which is assessed at $150 per acre, the value of the buildings included, and is worth far more than twice the value of Howell Avenue Park Land Company. I call attention to the land in section 21, east of Howell Avenue Park Company, which is assessed at the same valuation as land in section 20. An assessment of $75 per acre on Howell Avenue Park would be on the same basis as other land assessed by your assessor, except the northeast ten acres of said tract, the proportional assessment of that would be about $125 per acre. I hereby submit to you a list of the property so assessed by your assessor,...