Legal Opinion

Mulvaney v. Town of Armstrong

Wisconsin Supreme Court

Decided February 4, 1919PublishedCited by 2 opinions

Appeal from ala order of the circuit court for Oconto county: W. B. Quinlan, Circuit Judge. This action was brought to recover $2,171.69 from the town of Armstrong for making out the tax roll of said town for the year 1915, containing debits and credits, made necessary by two' reassessments of the property of said town under the provisions of secs. 1Q87 — 45 to 1087 — 56, Stats.; the claim being based upon an alleged employment tO' do such work by the town board of said…

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Appeal from ala order of the circuit court for Oconto county: W. B. Quinlan, Circuit Judge. This action was brought to recover $2,171.69 from the town of Armstrong for making out the tax roll of said town for the year 1915, containing debits and credits, made necessary by two' reassessments of the property of said town under the provisions of secs. 1Q87 — 45 to 1087 — 56, Stats.; the claim being based upon an alleged employment tO' do such work by the town board of said town. A demurrer to the complaint was sustained, and this appeal was taken from the order sustaining the demurrer. Essential…

1Opinion of the CourtOwen, J.

By secs. 1087 — 45 to- 1087 — 56, Stats., the state tax commission is authorized to make a reassessment of the property in any assessment district whenever it shall satisfactorily appear that the assessment of property in such assessment district is not in compliance with law and the interest of the public will be promoted by a reassessment of such property. By sec. 1087 — 51 it is provided that the

“reassessment roll when completed shall be filed in the office of the clerk of such district and shall take the place of the original assessment made in such district for said year for all purposes…

2Cases cited4 opinions

  1. Frederick v. Douglas CountyWisconsin Supreme Court · 1897
  2. Eaton v. Supervisors of Manitowoc CountyWisconsin Supreme Court · 1878
  3. Norton v. PeckWisconsin Supreme Court · 1854
  4. Miller v. Town of JacobsWisconsin Supreme Court · 1887

3Cited by2 opinions

  1. Werner v. Industrial CommissionWisconsin Supreme Court · 1933
  2. Van De Yacht v. Town of HollandWisconsin Supreme Court · 1935

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