City of Kaukauna v. Department of Taxation

The question presented on this appeal is whether a certification by the Wisconsin Department of Taxation, pursuant to secs. 76.27 and 76.28, Stats., relating to distribution of utility taxes to towns, cities, villages, and counties, is reviewable by the Wisconsin board of tax appeals.

The city of Kaukauna, Outagamie county, Wisconsin, owns and operates a distribution system for distributing electric current at retail. Green Bay & Mississippi Canal Company owns property in Outagamie county, assessed by the Wisconsin Department of Taxation as a public utility under ch, 76, Stats. The Canal…