Hermann v. Town of Delavan

Eighty-nine Town of Delavan residential property owners (hereinafter, the taxpayers) appeal from a dismissal of their § 893.80, STATS., complaint alleging that the Town's system of property tax assessment is unfair and violates the uniformity clause of art. VIII, § 1 of the Wisconsin Constitution. The circuit court dismissed the taxpayers' action for failure to state a claim upon which relief can be granted, see § 802.06(2), Stats., concluding that the taxpayers had failed to exhaust exclusive statutory remedies addressing the complaint's overassessment claims. We agree and affirm the…