Marina Fontana v. Village of Fontana-On-Geneva Lake

This is a review of a decision of the court of appeals which affirmed the judgment of the trial court granting a refund to the plaintiffs for property taxes levied in 1972. 1 The issues presented on this review are: (1) In a taxpayer’s action to recover illegal real estate taxes under sec. 74.73, Stats., 2 can the tax-collecting entity raise as a defense or counterclaim, seeking an offset, an alleged underpayment of personal property taxes relating to the same property for the same year; and (2) if the tax-collecting entity can raise such a claim, in what fashion must it be raised or pleaded?…