Bischoff v. City of Appleton

Two sections of the same statute, sec. 74.73, entitled Recovery of illegal taxes plus interest; limitation, are involved in this appeal.

The defendant city claims and the trial court agreed that this cause of action is statutorily barred under sec. 74.73 (4), Stats., which provides that:

“No claim shall be filed and no action shall be brought under this section which is based upon an allegedly excessive assessment except that in counties with a population of under 500,000 a claim may be filed and an action may be brought if the tax is paid on the contested assessment by January 10 of the year…