Tax Assessment Appeal

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WI Court of Appeals – District II

Case Name: State of Wisconsin ex rel., City of Waukesha v. City of Waukesha Board of Review, et al.,

Case No.: 2019AP1479

Officials: Neubauer, C.J., Gundrum and Davis, JJ.

Focus: Tax Assessment Appeal

The issue is whether the City of Waukesha (City) may appeal from a tax assessment determination by the City of Waukesha Board of Review (Board), which rejected the City assessor’s evaluation, by commencing a certiorari action under WIS. STAT. § 70.47(13) (2017-18).

After the taxpayer, Salem United Methodist Church (Church) received a favorable decision from the Board, the City sought statutory certiorari review; the circuit court issued the writ; and the Board moved to quash the writ and dismiss the case on the grounds that the City lacked authority to seek certiorari review and, in any event, that the Board satisfied the certiorari standards. The court denied the motion, reasoning that the City had authority to seek review under WIS. STAT. § 70.47(13), and the Board’s decision failed to satisfy any of the certiorari standards. We conclude that § 70.47(13) does not authorize the City to commence a certiorari action.  Because the statute did not empower the City to appeal from the Board’s determination, we reverse and remand with directions to the circuit court to quash the writ and dismiss the action.

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Derek A Hawkins is Associate Corporate Counsel, IP at Amazon.