Court Opinion

ID: 9671714
Source: CourtListenerOpinion
Date Created: 2023-08-24 03:42:26.237589+00
Date Added: 2024-06-11T18:16:11.613833
License: Public Domain

WUEST, Chief Justice
(concurring in part, dissenting in part).
I concur with the majority opinion on the scope of review; however, in my opinion the trial court was not “clearly erroneous.” In an appeal to the circuit court, the court has power to determine whether an assessment is excessive or arbitrary and exercises independent judicial judgment to determine valuation. Knodel, supra.
The majority opinion emphasizes the guidelines contained in the appraiser’s manual in holding the trial court “clearly erroneous.” I would place the emphasis upon the judgment of the circuit judge. There were substantial differences between the Fischer house and the others; i.e., better shingles, hot water heat as opposed to forced air heat, air conditioning duct work, a fireplace, angled architectural design, and a finished basement. Valuation of real property is a matter of judgment, and a trial judge has to have some latitude in exercising that judgment. When there is evidence upon which to base that judgment, then I would not hold the trial court “clearly erroneous,” although my decision upon the evidence may have been different.
I am hereby authorized to state that Justice FOSHEIM joins in this special writing.