Like it or not, Wisconsin has a statute which grants favored property-tax status to "agricultural" land.
That question came into play recently. SCOWI ruled that based on the text of the law, the land was "agricultural," therefore its assessment was significantly reduced from "residential." Even Screechin'Shirley agreed.
But Dallett and Bradley did not want to apply the law as written--rather, they wanted to send it back to the township for further action. IOW, they wanted to give the township another swing of the bat instead of simply applying the law as written.
By the way, the "law as written" was written VERY badly. I've been aware of this "hobby farm" bulls*** for several years because it's almost an 'insider' joke--but it is worth a lot of money if you have the right circumstances and a sharp accountant.
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