By: Derek Hawkins//September 14, 2021//
WI Court of Appeals – District I
Case Name: WGLB Scholarship in Memory of Joel J. Kinlow, Inc., v. City of Milwaukee
Case No.: 2019AP2352
Officials: Brash, P.J., Dugan and White, JJ.
Focus: Statutory Interpretation – Recovery of Unlawful Taxes
The City of Milwaukee appeals a non-final order of the circuit court denying its motion to dismiss the action filed by WGLB Scholarship in Memory of Joel J. Kinlow, Inc. (WGLB) pursuant to WIS. STAT. § 74.35 (2019-20), seeking to recover an allegedly unlawful property tax imposed by the City for the 2018 tax year. Because WGLB failed to timely pay its March installment payment, we conclude that it has not met the statutory requirements to pursue its claim under § 74.35. Therefore, we reverse the circuit court’s order and remand with directions to dismiss WGLB’s complaint.
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