Legal Opinion

Duesterbeck v. Town of Koshkonong

Court of Appeals of Wisconsin

Decided December 2, 1999No. 98-3048PublishedCited by 9 opinions

1Opinion of the Court

ROGGENSACKj J.

¶ 1. Property owners objected to the taxes assessed against their real property for 1993 and 1994. They based their claims on three theories: (1) a violation of the uniformity of assessment requirement of Article VIII, § 1 of the Wisconsin Constitution, (2) assessment of unlawful taxes, pursuant to § 74.35, Stats., 1993-94, 2 and (3) excessive assessments, pursuant to § 74.37, Stats. The circuit court found merit only with regard to their 1993 claims under the uniformity clause, for which it ordered a refund of the excessive taxes.

¶ 2. However, we conclude: (1) the rule of…

2Cases cited17 opinions

  1. Smith v. Dodgeville Mutual InsuranceCourt of Appeals of Wisconsin · 1997
  2. Harmann Ex Rel. Bertz v. HadleyWisconsin Supreme Court · 1986
  3. Hermann v. Town of DelavanWisconsin Supreme Court · 1998
  4. Vanstone v. Town of DelafieldCourt of Appeals of Wisconsin · 1995
  5. Powalka v. State Mutual Life Assurance Co. of AmericaWisconsin Supreme Court · 1972

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3Cited by9 opinions

  1. Allright Properties, Inc. v. City of MilwaukeeCourt of Appeals of Wisconsin · 2009
  2. U.S. Oil Co. v. City of MilwaukeeCourt of Appeals of Wisconsin · 2010
  3. Northbrook Wisconsin, LLC v. City of NiagaraCourt of Appeals of Wisconsin · 2014
  4. Reese v. City of PewaukeeCourt of Appeals of Wisconsin · 2002
  5. 3301 Bay Road LLC ex rel. Collyer v. Town of DelavanCourt of Appeals of Wisconsin · 2014

4 more not listed; retrieve them via the Exa API.

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