In the Matter of the Foreclosure of Tax Liens Pursuant to Section 75.521, Wisconsin Statutes by Waushara County…

Summary

The Wisconsin Supreme Court reversed a court of appeals decision that had reversed a circuit court judgment foreclosing tax liens on property owned by Basic Bible Church of America/Order of Almighty God, Chapter 11000 and vesting title in Waushara County. The court held that the court of appeals overstepped by reviewing issues Basic Bible had not raised on appeal and by treating the County's failure to brief the bona fides issue as waiver, because the waiver rule applies only to a party defeated at trial. Although incorporation is not a prerequisite to tax exemption under sec. 70.11(4), Stats., Basic Bible bore — and failed to meet — the burden of proving it was a bona fide church or religious association; the record indicated the organization was a subterfuge designed to evade taxation.