Fee v. Board of Review for the Town of Florence

1. Patrick Fee and Mark Fogarty appeal an order quashing a certiorari appeal of their 2000 property tax assessment. They argue the Town of Florence assessor should have classified their land as agricultural and the board of review erred when it affirmed the assessment. In the alternative, they contend the assessment fails to consider the effect of a conservation contract on a portion of the lands value. In addition, Fee and Fogarty argue the circuit court improperly relied on State ex rel. Reiss v. Board of Review, 29 Wis. 2d 246, 138 N.W.2d 278 (1965), to quash their writ.