952 N.W.2d 806
Wis. Ct. App.2020Background
- In 2018 the City assessor increased Salem United Methodist Church’s property assessment from $51,900 to $642,200; the Church filed an objection proposing $108,655 and the Board of Review adopted the Church’s value ($108,700).
- The City (the taxation district) filed a certiorari petition in circuit court under Wis. Stat. § 70.47(13) seeking to overturn the Board’s decision, arguing the Board failed to afford the assessor’s valuation its statutory presumption of correctness.
- The circuit court issued a writ of certiorari and ordered the Board’s record; the Board moved to quash and dismiss, contending the City lacked authority to bring the certiorari appeal and, alternatively, that the Board’s decision met certiorari standards.
- The circuit court denied the Board’s motions and remanded for further proceedings; the Board appealed to the Court of Appeals.
- The core legal question was whether § 70.47(13) authorizes the City (the taxation district) to commence certiorari review of its Board of Review’s determination, given that § 70.47(12) directs notice of the Board’s decision and appeal instructions only to the taxpayer and ties the 90‑day appeal period to the taxpayer’s receipt of notice.
- The Court of Appeals held § 70.47(13) does not authorize the City to bring a certiorari action; it reversed and directed the circuit court to quash the writ and dismiss the City’s action.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether Wis. Stat. § 70.47(13) authorizes the City to seek certiorari review of a Board of Review determination | §70.47(13) prescribes certiorari as the route to review and does not expressly limit who may appeal; City is a “party in interest” under §70.47(11) and may enforce legal standards | §70.47(13) triggers a 90‑day appeal period based on when the taxpayer receives notice under §70.47(12); §70.47(12) requires notice only to the taxpayer, so the certiorari remedy was intended for taxpayers, not the municipality | The statute does not authorize the City to commence certiorari; appeal rights under §70.47(13) are tied to the taxpayer’s notice receipt and thus the City lacks statutory authority to bring the certiorari action. |
Key Cases Cited
- State ex rel. Kalal v. Circuit Ct. for Dane Cnty., 271 Wis. 2d 633, 681 N.W.2d 110 (2004) (rules and approach for statutory interpretation)
- Nankin v. Village of Shorewood, 245 Wis. 2d 86, 630 N.W.2d 141 (2001) (municipality as taxation district and assessor role)
- Thoma v. Village of Slinger, 381 Wis. 2d 311, 912 N.W.2d 56 (2018) (assessor’s valuation is presumed correct before the board)
- Hermann v. Town of Delavan, 215 Wis. 2d 370, 572 N.W.2d 855 (1998) (chapter 70 sets out taxpayer avenues for appealing board of review decisions)
- Ottman v. Town of Primrose, 332 Wis. 2d 3, 796 N.W.2d 411 (2011) (overview of certiorari review of municipal/administrative actions)
- Meriter Hosp., Inc. v. Dane Cnty., 277 Wis. 2d 1, 689 N.W.2d 627 (2004) (if a statute omits a remedy the legislature, not courts, should supply it)
- State v. Sorenson, 234 Wis. 2d 648, 611 N.W.2d 240 (2000) (importance of strict compliance with statutory filing deadlines)