Pleasant Prairie Board dismisses Walgreens' assessment objection over agent-authority and subpoena noncompliance

The Board of Review heard extended argument on a procedural objection filed in Walgreens' name for a store at 75 2818th Avenue, Pleasant Prairie. Assessment counsel argued that Walgreens' objection form did not identify the property owner of record and the agent authorization submitted was ineffective because the property owner had not authorized the named law firm to act; assessor counsel also reported noncompliance by the property owner and incomplete subpoena responses for documents such as acquisition agreements, lender appraisals, closing statements and internal due-diligence materials.

Walgreens' attorney urged the Board to hear the objection on the merits, saying Walgreens is the tenant and bears the tax burden under its triple-net lease and therefore has the right to object. Walgreens counsel said the tenant had provided all documents in its possession. The assessor's counsel countered that some records (including retail sales figures and owner-held acquisition documents) were not produced and cited Board Rule 18(d) and precedent saying failure to substantially comply with subpoena requests can be grounds for dismissal. The Board adopted a combined motion to dismiss Walgreens' objection for failure to provide a proper agent authorization and for noncompliance with Board subpoenas; the motion passed on a roll-call vote (James Bellotti/William Morris/Colleen Devatella: Aye). The assessor then was sworn for the record at counsel's request.