Opinion No. Oag 113-79, (1979)

DR. BARBARA THOMPSON, State Superintendent Department of PublicInstruction

You ask whether sec. 74.78, Stats., applies in the situation described below and, if so, whether there is an applicable statute of limitations.

A village, which then comprised the entire territory of a school district, in 1970 annexed parts of two towns, each part being in a separate school district. Neither of the annexed areas was transferred to the school district containing the village. However, the village collected school taxes for 1970-1977 from the property in the annexed areas and paid that tax to the "village"…