Wis. Justices Order Environmental Impact Review Of Tax Rule
Law360 (March 17, 2021, 2:52 PM EDT) -- The Wisconsin tax department must conduct an environmental impact study for its rule regarding which conservation easements qualify for assessment as lower-taxed agricultural land, the state high court said, saying the department failed to consider the rule's indirect environmental impacts.
The Wisconsin Supreme Court on Tuesday stayed enforcement of the 2015 rule promulgated by the state Department of Revenue and ordered the department to prepare an environmental impact statement. The justices ruled in favor of Applegate-Bader Farm LLC, which asserted the department had failed to carry out its duties under the Wisconsin Environmental Policy Act, or WEPA, by not preparing an...
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