Reese v. City of Pewaukee

¶ 1. The City of Pewaukee (City) appeals from a circuit court order remanding a contested real property assessment to the City of Pewaukee Board of Review. James and Kenneth Reese, the owners of the parcel in question, argue that their failure to receive a statutory notice of reassessment exempted them from proceeding before the board of review and from the time limits of Wis. Stat. § 74.37(3) (1999-2000), 1 and thereby allowed the initiation of this action. Although we agree with the Reeses that they are not required to first proceed before the board of review, we agree with the City that…