2012AP888 School District of Hillsboro v. City of Hillsboro
Municipalities Special assessments; statute of limitations An aggrieved property owner must strictly comply with the 90-day period of appeal in sec. 66.0703(12)(a) or forfeit the right to appeal. “The legislature has explicitly directed that an appeal under Wis. Stat. § 66.0703(12) is the ‘sole remedy’ of a property owner aggrieved by a special assessment levied [...]
Municipalities Special assessments A recreational trail is not a local improvement for which a municipality may levy special assessments. “The Hildebrands successfully rebutted any presumption of the validity of the assessment and showed that the primary purpose of the trail—to complete the trail system in Winnebago county—confers a general, not local, benefit under the law. [...]