Gross v. Sommers

The following opinion was filed January 12, 1937:

Fairchild, J.

According to a practice followed many years with relation to delinquent special assessments, West Allis returned to the county treasurer of Milwaukee county an unpaid special-improvement assessment, and the county treasurer accepted the return “in trust” for collection. The section of the statutes responsible for this practice and uppermost in the minds of the officials at the time was sec. .62.20 (3) (c), Stats. Under its provisions the owner of the assessment (the holder of the bond issued against it) is to place his unpaid debt…