Jackson County Iron Co. v. Musolf

This is a review of an unpublished decision of the court of appeals affirming a judgment of the circuit court for Dane County, Judge William Eich, granting summary judgment in favor of the Wisconsin Department of Revenue. The issue on appeal is whether Jackson County Iron Company’s failure to timely pursue the statutorily provided procedure for administrative review of a tax assessment bars it from seeking declaratory relief which would prohibit the collection of the assessed tax. Because we conclude that the pursuit of administrative review is a prerequisite to declaratory relief, we affirm…