26 N.W.2d 637 | Wis. | 1947
The city of Kaukauna, petitioner and appellant, filed a petition with the Wisconsin board of tax appeals on the 6th day of November, 1944, requesting review of a certification by the Wisconsin Department of Taxation, respondent, pursuant to secs. 76.27 and
The city of Kaukauna, Outagamie county, Wisconsin, owns and operates a distribution system for distributing electric current at retail. Green Bay Mississippi Canal Company owns property in Outagamie county, assessed by the Wisconsin Department of Taxation as a public utility under ch. 76, Stats. *198
The Canal Company owns a hydroelectric plant for the generation of electric current in the city of Kaukauna, and also a like plant in the town of Buchanan, known as the "Rapide Croche" plant. The Rapide Croche plant in the town Buchanan is leased by the Canal Company to the city of Kaukauna, which operates the same and distributes the electric energy there produced over its own distribution system. The Wisconsin Department of Taxation assessed the utility property of the Canal Company and certified the distribution of the utility taxes pursuant to secs. 76.27 and
Appellant contends that the amounts paid by the city of Kaukauna to the Canal Company for the use of the hydroelectric plant in the town of Buchanan are receipts derived from current delivered at wholesale to the municipally owned utility, as provided in sec.
The Wisconsin Department of Taxation objected to the jurisdiction of the Wisconsin board of tax appeals. Petitioner relies on sec.
"Subject to the provisions for judicial review contained in the statutes, the board shall be the final authority for the hearing and determination of all questions of law and fact arising under the tax laws of the state, except such as may be otherwise expressly designated."
It argues that the certification of the taxes in question is a matter arising under the tax laws of this state, and that sec.
Sec.
The taxes in question go into and are a part of the general fund. Sec.
Prior to the enactment of ch. 412, Laws of 1939, the Wisconsin tax commission exercised administrative powers and exercised quasi-judicial functions by holding hearings for review as provided by law. In 1939 the legislature created two separate and distinct departments, The administrative work was placed in the Wisconsin Department of Taxation, and the quasi-judicial functions were transferred to the Wisconsin board of tax appeals. Thus the taxpayer was afforded a review of quasi-judicial questions before an independent tribunal, but the subject matter and manner of review was specifically set up by the legislature. The Wisconsin Department of Taxation is party to the review the same as the taxpayer, with no greater and no less rights than those afforded to the taxpayer. It was not the intention of the legislature to grant to the Wisconsin board of tax appeals any supervisory right or authority over the administrative functions of the Wisconsin Department of Taxation. It was not authorized to supervise or direct the administrative functions of the commissioner of taxation or any of the employees of the department. It has only such rights as the legislature has specifically granted to it. To hold otherwise would make the Wisconsin Department of Taxation a part of the Wisconsin board of tax appeals. This would be contrary to the intention of the legislature as we understand it.
The real import of sec.
By the Court. — Judgment affirmed.
RECTOR, J., took no part. *201