With no explanation, chose the best option from "A", "B", "C" or "D". Nankin v. Vill. of Shorewood, 2001 WI 92, ¶ 18, 245 Wis. 2d 86, 630 N.W.2d 141). 16 The word "amount" has been interpreted to refer to the amount of property, that is, part or all of the property. Clear Channel Outdoor, Inc. v. City of Milwaukee, 2011 WI App 117, ¶ 8, 336 Wis. 2d 707, 805 N.W.2d 582. 17 1997 Wis. Act 237, § 279m. 18 Metro. Assocs. v. City of Milwaukee, 2011 WI 20, ¶ 10, 332 Wis. 2d 85, 796 N.W.2d 717. 19 Id. (citing Wis. Stat. § 70.49(2)). 20 Shove v. City of Manitowoc, 57 Wis. 5, 14 N.W 829 (1883), and State ex rel. Foster v. Williams, 123 Wis. 73, 75, 100 N.W 105 (1904), involved a tax on personal property, but the principles stated therein are applicable to taxation of real property. Fond du Lac Water Co. v. City of Fond du Lac, 82 Wis. 322, 52 N.W 439 (1892) (<HOLDING>). 21 In reviewing a municipality's decision on

A: holding that both as to real and personal property a board of review cannot arbitrarily increase the valuation of the assessor without proof being furnished
B: holding that plaintiffs may have a property interest in real property
C: holding when both real property and contract rights are assigned assignee must both record under the real estate laws and file pursuant to article 9
D: holding that a tax appeal on real property is a lien on the real estate and not a personal obligation of the landowner
A.