Peter Ogden Family Trust of 2008 v. Board of Review for the Town of Delafield

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The Supreme Court affirmed the decision of the court of appeals reversing the judgment of the circuit court sustaining the the Board of Review for the Town of Delafield’s reclassification of two lots of land owned by Appellants from “agricultural land” to “residential”, holding that the two lots at issue were entitled to be classified as agricultural land as a matter of law. In reversing the circuit court, the court of appeals determined that a business purpose was not necessary for land to be classified as agricultural land for property tax purposes and that the assessor’s determination of the appropriate classification was driven by his erroneous understand of the law. The Supreme Court affirmed, holding (1) a business purpose is not required for land to be classified as agricultural land for property tax purposes; and (2) the two lots at issue were entitled to be classified as agricultural land. View "Peter Ogden Family Trust of 2008 v. Board of Review for the Town of Delafield" on Justia Law