State Ex Rel. Town of Norway Sanitary District 1 v. Racine County Drainage Board of Commissioners

The Town of Norway Sanitary District #1 (Sanitary District) contends that the Racine County Drainage Board of Commissioners (Board) does not have the authority to levy an assessment against it even though its sanitation plant is located in a drainage district under the Board's jurisdiction and the plant discharges over 330 million gallons of treated wastewater into the drainage way each year. It contends that it is a municipality, and, therefore, it enjoys immunity from assessment because § 88.48, Stats., only gives the Board the power to assess municipal lands owned by towns, villages and…