Home/Wisconsin Supreme Court/State Ex Rel. Reiss v. Board of Review

State Ex Rel. Reiss v. Board of Review

138 N.W.2d 278, 29 Wis. 2d 246, 1965 Wisc. LEXIS 802
CourtWisconsin Supreme Court
DecidedDecember 1, 1965
StatusPublished
Cited by5 cases

This text of 138 N.W.2d 278 (State Ex Rel. Reiss v. Board of Review) is published on Counsel Stack Legal Research, covering Wisconsin Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
State Ex Rel. Reiss v. Board of Review, 138 N.W.2d 278, 29 Wis. 2d 246, 1965 Wisc. LEXIS 802 (Wis. 1965).

Opinions

Fairchild, J.

The critical question is whether taxpayer never obtained a right to a hearing because he failed to file a completed form of objection. If he had a right to a hearing, then the board improperly terminated it. If he had no right to a hearing, he cannot complain of the board’s refusal to continue.

The controlling statute is sec. 70.47 (7) (a), Stats. It provides:

“Objections to the amount or valuation of property shall first be made in writing and filed with the clerk of the board of review prior to adjournment of public hearings by the board. If the board is in session 5 days, including its first meeting and any adjourned meetings, all objections shall be filed within such time unless failure to file within such time is waived by the board upon a showing of good cause for such failure. The board may require such objections to be submitted on forms approved by the department of taxation. No person shall be allowed in any action or proceedings to question the amount or valuation of property unless such written objection has been filed and such person in good faith [250]*250presented evidence to such board in support of such objections and made full disclosure before said board, under oath of all of his property liable to assessment in such district and the value thereof. The requirement that it be in writing may be waived by express action of the board.”

The record shows that the board consistently took the position that the form filed by the taxpayer was incomplete and insufficient, and that the board did not waive the requirement that a proper written objection be filed. Apparently on August 10th, the board was willing to permit taxpayer to present his case on the merits so that if the court should ultimately rule, as claimed by the taxpayer, that the objection he filed was sufficient, the merits would have been heard and further hearing would be unnecessary. After spending many hours on August 10th and 13th, listening to cross-examination of the assessor, the members of the board evidently concluded that the presentation of the merits would consume a great deal of time and that it was better to abandon the original plan. The hearing was then terminated.

We have previously quoted the comment of the learned circuit judge, indicating that no useful purpose was being accomplished by the examination of the assessor, and upon our reading of the record, we agree.

The printed form involved in this matter is reproduced herewith. Taxpayer contends that the form consists of two parts: (1) The objection, and (2) information in support of the objection. Part (1), according to taxpayer, is the upper portion of the page, in which the description of property, amount of assessment, and reasons for objection are to be filled in. This portion, according to taxpayer, closes with the words: “and it is requested that this assessment be reviewed as provided for by law.” Part (2), according to taxpayer, is the lower portion of the page, beginning: “In support of this objection, the following pertinent information is submitted.”

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State Ex Rel. Reiss v. Board of Review
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Cite This Page — Counsel Stack

Bluebook (online)
138 N.W.2d 278, 29 Wis. 2d 246, 1965 Wisc. LEXIS 802, Counsel Stack Legal Research, https://law.counselstack.com/opinion/state-ex-rel-reiss-v-board-of-review-wis-1965.