IBM Credit Corp. v. Village of Allouez

This case presents one issue: If a personal property tax is erroneously paid on tax-exempt property, and the taxpayer discovers the error after the date that the tax was due, is the taxpayer entitled to a refund under sec. 70.43, Stats., 1 which provides for correction of a "palpable error," including taxation of exempt property? The Brown county circuit court, Judge William M. Atkinson, held that such a taxpayer is entitled to a refund under sec. 70.43. The court of appeals reversed, holding that sec. 70.43 does not create a cause of action in favor of such a taxpayer. We now reverse the…