Abuse of Discretion Primary Jurisdiction Doctrine.

Byline: Derek Hawkins

WI Court of Appeals District II

Case Name: Wisconsin Property Tax Consultants, Inc., et al., v. Wisconsin Department of Revenue

Case No.: 2020AP485

Officials: Neubauer, C.J., Reilly, P.J., and Davis, J.

Focus: Abuse of Discretion Primary Jurisdiction Doctrine

In 2017, the legislature enacted a new personal property tax exemption for "[m]achinery, tools, and patterns." WIS. STAT. 70.111(27) (2017-18); 2017 Wis. Act 59, 997J. Wisconsin Manufacturers and Commerce, Inc. (WMC), a business trade association, asked the Wisconsin Department of Revenue (DOR) to offer its interpretation of 70.111(27) based upon hypothetical facts, arguing that DOR's application of 70.111(27) violated statutory rulemaking procedures. WMC, unhappy with DOR's interpretation, filed a declaratory judgment action seeking a declaration that DOR's interpretation of 70.111(27) is...