Supreme Court Oral Arguments: Nestle USA, Inc. v. Wisconsin Department of Revenue

Wisconsin Supreme Court hearing from September 7, 2010. This case involves a dispute over the assessments of an infant formula production facility owned by Nestle USA in the Eau Claire area. Nestle asks the Supreme Court to review methods of assessment in regard to the use of the cost approach in assessing special-use facilities. The DOR assessed Nestle’s plant at just under $11 thousand for 2003-2004. Nestle’s appraiser determined the value at $3.5 million. The Wisconsin Tax Appeals Commission upheld the DOR valuation, and the Court of Appeals affirmed. The commission concluded Nestle had failed to rebut the presumption of correctness of the DOR’s assessment. A decision by the Supreme Court would clarify the standards governing the use of the cost approach in assessing special use facilities.

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