BOARD OF REVIEW Minutes 20080501
CITY OF MUSKEGO Audio on file for seven years
RECONVENE OF THE 2006 BOARD OF REVIEW
Remand of Parkland Venture, LLC Assessment
MINUTES OF MEETING HELD MAY 1, 2008
Vice-Chairman of the 2006 Board of Review, Noah Fiedler called the meeting to order at
4:35 pm. 2006 Board of Review members present: Noah Fiedler, Steve Roncke, and
James Burke. William Le Doux was absent. City Assessor Laura Mecha, Attorney
Richard Frederick, Arthur Dyer, Attorney Eric Larson, and Clerk-Treasurer Janice Moyer
were also present.
The Clerk-Treasurer stated that the agenda for the meeting was noticed in accordance
with the Open Meeting Law on April 22, 2008.
New Business
Reconsider 2006 Board of Review determination for tax key number 2198.984, Parkland
Venture LLC, S74 W17000 Janesville Road, pursuant to remand order.
Attorney Larson stated that the 2006 Board of Review had determined that there was no
evidence that the trees on this property were growing, therefore substantiating the use of
the property as a tree farm. The decision of the 2006 Board of Review was appealed to
Circuit Court. The Court stated that growing refers to the act of cultivating trees and
does not require an additional proof of growth to qualify as agricultural land. Therefore,
this property must be classified as agricultural land instead of commercial. The change
in assessment is from the original assessment of commercial land at $3,081,000 to an
agricultural assessment of $2,300, reduction of $3,078,700.
Motion by James Burke, second by Steve Roncke to adopt the following Determination
Made by the Board of Review Pursuant to Circuit Court Order. Motion carried.
STATE OF WISCONSIN CITY OF MUSKEGO COUNTY OF WAUKESHA
DETERMINATION MADE BY THE BOARD OF REVIEW,
PURSUANT TO CIRCUIT COURT ORDER
PARKLAND VENTURE, LLC
S74 W1700 JANESVILLE ROAD
TAX KEY NUMBER 2198.984
JANUARY 1, 2006 ASSESSMENT
The above-noted matter came before the City of Muskego 2006 Board of Review
on May 1, 2008, pursuant to an Order of the Waukesha County Circuit Court dated
December 26, 2007. The Circuit Court ordered the Board of Review to reconvene for
further proceedings consistent with the Court’s oral decision. In the Court’s oral
decision, the Court directed that the August 2006 Determination of Board of Review be
reversed.
NOW, THEREFORE, pursuant to the Order of the Waukesha County Circuit
Court dated December 26, 2007, the Board of Review, by majority and roll call vote,
hereby determines that the Assessor’s classification for the year 2006 regarding the
Subject Property is not correct; that the taxpayer has presented sufficient evidence to
rebut the presumption of accuracy granted by the law to the Assessor; and the property
must be classified as agricultural use.
I, Janice Moyer, Clerk of the Board of Review do hereby certify that the members
of the 2006 Board of Review voted regarding the foregoing Determination as follows:
Noah Fiedler, Vice Chair ___X__(YES) ______ (NO)
James Burke ___X__(YES) ______ (NO)
Steve Roncke ___X__(YES) ______ (NO)
William Le Doux (absent) ______(YES) ______ (NO)
This action taken on this 1 day of May, 2008.
MUSKEGO BOARD OF REVIEW
Janice Moyer, Clerk of the Board of Review
At 4:45 p.m. a motion was made by James Burke, second by Steve Roncke to adjourn.
Motion carried.
Janice Moyer
Secretary, Board of Review