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Tax — special assessments

Wisconsin Court of Appeals


Tax — special assessments

This case arises out of a special assessment levied by the City of Lake Geneva against Peller Investments, LLC for a road-improvement project pursuant to the City’s police power. Peller challenged the special assessment, arguing it was unreasonable as a matter of law. The circuit court granted summary judgment in favor of Peller and denied the City’s motion for summary judgment. We conclude that the City’s disparate treatment of similarly-situated properties was unreasonable. We also conclude, however, that the City reasonably allocated excess funds received from a property owner pursuant to a development agreement. As to that matter, we reverse the circuit court and modify the judgment accordingly. Therefore, we reverse and modify in part, affirm the judgment as modified, and remand to the circuit court to enter judgment consistent with our modification. Not recommended for publication in the official reports.

2012AP1002 Peller Investments LLC v. City of Lake Geneva

Dist II, Walworth County, Carlson, J., Kloppenburg, J.

Attorneys: For Appellant: Waskowski, Ted, Madison; Vergeront, Margaret, Madison; For Respondent: Fenner, Timothy, Madison; Conrad, Peter J., Madison

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