Gebhardt v. City West Allis

The respondents, Richard Gebhardt and William Sommer, operate an ice skating facility doing business under the name of Fair Park Ice Arena. The ice rink is located in a building constructed upon land leased from the State of Wisconsin in the Wisconsin State Fair Park, West Allis, Wisconsin. The lease term is for a period of ten years with the respondents retaining the right to renew the lease for an additional ten years. The lease terms provided that the respondents could operate an ice arena on the state lands if they would construct a permanent-type facility at their own expense and according to design specifications furnished by the state. The respondents, pursuant to the recited lease provision, constructed the arena in 1973 at a cost of nearly $500,000. In 1974 the city assessor undertook an assessment of all real and personal property deemed taxable within the city of West Allis and assessed the building, its equipment, furniture and fixtures as personal property of the respondents. These items were valued at $128,150. The building was valued at $125,000 and the equipment, furniture and fixtures were valued at $3,150. The total assessment valuation resulted in an annual tax levy of $15,544.59.