Racine Marina Associates, Inc. v. City of Racine

The city of Racine and the Board of Harbor Commissioners of the City of Racine appeal from a grant of summary judgment to Racine Marina Associates, Inc. (RMA), which invalidated certain fees collected by the board from RMA. The board and city argue that the board has the authority under sec. 30.38, Stats. (1989-90), 1 to impose user fees on boat slip owners. Because we hold that the fees in this case are not assessed against the users of the public facilities, but are taxes on private property, we affirm.

The facts stipulated to by the parties are as follows. On April 27,1987, RMA entered into…