3301 Bay Road LLC ex rel. Collyer v. Town of Delavan

¶ 1. The Town of Delavan managed to overassess more than fifty lakefront properties at the same time that it underassessed numerous "off-lake" properties, thereby violating both Wis. Stat. § 70.32 (2011-12)1 and the constitutional tax uniformity mandate. The lake property owners (the Taxpayers) joined together and sued to recover their overpayments and further sought to rectify the injustice of the uniformity violation by requesting that their properties be assessed at forty-five percent below fair market value — the rate of underassessment of the "off-lake" properties. The court refunded the…