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DITTNER v. TOWN OF SPENCER

No. 194.

55 Wis.2d 707 (1972)

201 N.W.2d 45

DITTNER and others, Appellants, v. TOWN OF SPENCER, Respondent.

Supreme Court of Wisconsin.

Decided October 3, 1972.

Attorney(s) appearing for the Case

For the appellants there was a brief by Chambers, Nash, Pierce & Podvin of Wisconsin Rapids and oral argument by Lloyd L. Chambers.

For the respondent there was a brief by Kelley, Weber & Bolte, S.C., and Richard J. Weber, all of Wausau, and oral argument by Richard J. Weber.

HEFFERNAN, J.

Sec. 70.27 (1), Stats., in part provides:

"The actual and necessary costs and expenses of making assessors' plats shall be paid out of the treasury of the city, village, town or county whose governing body ordered the plat, and all or any part of such cost may be charged to the land, without inclusion of improvements, so platted in the proportion that the last assessed valuation of each parcel bears...

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