Foscato v. Byrne

Appellants do not attack either the Gran-ville-Milwaukee consolidation nor the Brown Deer annexation. For the purposes of this action both have been treated as valid. Appellants point out that although their lands were in Milwaukee on May 1, 1956, they had become part of Brown Deer long before December 17th, when the tax roll was delivered to the city treasurer. They argue that the levy was made December 17th, and that the city had no power to tax lands which were outside the city on that date.

The statutes do not expressly provide, in the event of a shift of territory from one municipality to…