Sabol v. Wisconsin Department of Revenue

1. Joseph E. Sabol appeals from the judgment of the circuit court that affirmed the decision of the Wisconsin Department of Revenue denying his request to classify a portion of his property as agriculture. He argues on appeal that the DOR erred when it allowed his property to be classified as commercial. Because we conclude that Sabol did not establish that the land was primarily for agricultural use, or that the DOR erred, we affirm.