Tax — property taxes — judicial review

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Wisconsin Court of Appeals

Civil

Tax — property taxes — judicial review

Warren Slocum appeals two orders denying motions to reconsider and reopen a judgment dismissing his certiorari action against the Town of Star Prairie Board of Review. The circuit court dismissed the certiorari action because it was not timely filed under Wis. Stat. § 70.47(13) and based on Slocum’s failure to appear at a hearing. The motions to reconsider and reopen alleged that Slocum did not receive a notice of the hearing and that Slocum filed a “Direct appeal to the local Board of Review, following its initial notification on July 27, 2009.” The circuit court denied the motions, concluding that the law does not authorize the procedure Slocum used and the certiorari action was not timely commenced. On appeal, Slocum argues that procedural irregularities, negligence and inattentiveness caused the court to prematurely dismiss the action on “fabricated grounds,” and that the action was timely filed under Wis. Stat. § 74.37. We affirm the circuit court’s orders. This opinion will not be published.

2010AP3021 Slocum v. Town of Star Prairie Board of Review

Dist III, St. Croix County, Cameron, J., Per Curiam

Attorneys: For Appellant: Slocum, Warren, pro se; For Respondent: Schoenberger, David C., Menomonie