Village of Niagara v. Town of Niagara

The trial court concluded that secs. 76.48 to 76.52 of the Wisconsin Statutes then in force provided an exclusive remedy for a municipality aggrieved by the apportionment of a tax certified by the Tax .Commission to municipalities in which the property of an interdistrict utility was located.

The plaintiff contends that the conclusion of the trial court is not sound; that the remedy provided by secs. 76.48 to *53276.52 is not exclusive, and that in the situation alleged in the complaint the plaintiff had the right to bring an action to recover the taxes collected by the town as moneys had and…