Opinion ID: 1868189
Heading Depth: 3
Heading Rank: 2

Heading: Spiegelberg's position

Text: ¶ 16 Spiegelberg argues that the whole property may be the smallest distinct parcel of land that can be independently sold; and therefore, her assessment method comports with the statutory language. Furthermore, Spiegelberg cites Wisconsin case law holding that statutes concerning just compensation for property taken in an eminent domain proceeding must be liberally construed in favor of the condemnee. See Standard Theatres, Inc. v. DOT, 118 Wis.2d 730, 743, 349 N.W.2d 661 (1984). Spiegelberg emphasizes that the DOT's presumption that the legal distinction of parcels should be ignored in favor of a rule that would treat contiguous parcels as one parcel is contrary to our holding in Standard Theatres. She contends that there is no reason not to value separate tax parcels separately; they have separate legal descriptions; they can be developed distinctly according to their zoning; and they can be bought and sold freely, without further subdivision or attachment to other land. Finally, Spiegelberg argues that we should recognize this reality of real estate, but contends that at a minimum, separate legal tax parcels should be valued separately if it is beneficial to the property owner to do so. This, Spiegelberg asserts, is in accord with our decision in Standard Theatres, as well as the legislative directive of Wis. Stat. § 32.09(6).