Hermann v. Town of Delavan

¶1. There is one issue presented for review: must a complaint alleging a violation of the Uniformity Clause of the Wisconsin Constitution be dismissed for failure to state a claim upon which relief can be granted, where the complaint challenges the tax assessment valuation of certain real property, but fails to allege plaintiffs' prior compliance with the property tax appeal procedures provided in Wis. Stat. § 70.47 (1995-96).

¶ 2. This is a review of a decision of the court of appeals, Hermann v. Town of Delavan, 208 Wis. 2d 216, 560 N.W.2d 280 (Ct. App. 1996), affirming a decision of the…