Special Assessment-Procedure

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WI Court of Supreme Court

Case Name: Greenwald Family Limited Partnership v. Village of Mukwonago

Case No.: 2021AP000069-FT

Officials: Ann Walsh Bradley, J.

Focus: Special Assessment-Procedure

In this appeal regarding a special assessment, the Supreme Court upheld the court of appeals’ decision affirming the circuit court’s dismissal of the Village of Mukwonago as a defendant due to improper service of a notice of appeal. The Court ruled that the petitioner’s failure to comply with Wis. Stat. 66.0703(12)(a) necessitated the dismissal of the action.

The petitioner contested the special assessment district established by the Village in 2019, claiming jurisdiction under section 66.0703(12). The Village filed a motion to dismiss, arguing that the circuit court lacked subject matter jurisdiction or competence to proceed because the petitioner failed to serve a written notice of appeal on the Village clerk. The circuit court granted the motion, which was then affirmed by the court of appeals. The Supreme Court affirmed the decision, stating that (1) Wis. Stat. 801.14(2) was not applicable in this case, and (2) according to the plain meaning of section 66.0703(12)(a), the petitioner was required to serve a written notice on the Village clerk. As the petitioner failed to fulfill this requirement, dismissal was justified.

Affirmed

Decided 06/21/23

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