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Tax — property tax — notice

Wisconsin Court of Appeals


Tax — property tax — notice

Northbrook Wisconsin, LLC, appeals an order dismissing its complaint for excessive assessment against the City of Niagara, Wisconsin. The circuit court concluded dismissal was warranted because Northbrook did not object to the assessment before the City’s Board of Review prior to filing its excessive assessment claim, as required by Wis. Stat. § 74.37(4)(a). Northbrook argues it was not required to file an objection before the Board of Review because the City never provided Northbrook with a notice of assessment, pursuant to Wis. Stat. § 70.365. Northbrook also contends due process precludes dismissal of its claims. Finally, Northbrook argues the circuit court improperly considered facts outside the complaint and failed to construe the complaint in Northbrook’s favor. We reject these arguments and affirm. Not recommended for publication in the official reports.

2013AP1322 Northbrook Wisconsin LLC v. City of Niagara

Dist III, Marninette County, Miron, J., Stark, J.

Attorneys: For Appellant: Ostrow, Winston A., Green Bay; Coley, Sherry D., Green Bay; For Respondent: Zalewski, Richard W., Wausau; Reeths, Elizabeth Diane, Wausau

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