Justia Government & Administrative Law Opinion Summaries

Plaintiff filed an appeal and complaint against defendant where defendant claimed outstanding special assessments that were due and payable in full upon the sale of plaintiff's property. At issue was whether Wis. Stat. 66.0703(12)(a)'s 90-day appeal period applied where the special assessments were contingent, were levied after construction of the improvements were completed, or in the alternative, were fraudulent. Also at issue was whether Wis. Stat. 893.72 permitted plaintiff's appeal irrespective of the 90-day period of appeal in section 66.0703(12)(a). The court held that the circuit court properly dismissed the action where plaintiff's appeal and complaint were governed by the 90-day period in section 66.0703(12)(a) and that section 893.72 was inapplicable to the case and where it was undisputed that plaintiff filed its notice of appeal and complaint years after the 90-day period had passed.