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TOWN OF MENASHA v. B & B RACE CAR ENG.

No. 92-0784.

172 Wis.2d 419 (1992)

493 N.W.2d 250

TOWN OF MENASHA, Plaintiff-Appellant, v. B & B RACE CAR ENGINEERING, and Bruce Mueller, Defendants-Respondents.

Court of Appeals of Wisconsin.

Decided November 18, 1992.

Attorney(s) appearing for the Case

On behalf of the plaintiff-appellant, the cause was submitted on the brief of Robert B. Loomis of Herrling, Clark, Hartzheim & Siddall, Ltd. of Appleton.

On behalf of the pro se defendants-respondents, the cause was submitted on the "post-trial" brief of Robert J. Craanen of Torgerson Law Offices, S.C. of Neenah.

Before Nettesheim, P.J., Anderson and Snyder, JJ.

NETTESHEIM, P.J.

The town of Menasha appeals from a judgment and an order dismissing its complaint seeking a judgment for past personal property taxes allegedly owed by B & B Race Car Engineering. The issue on appeal is whether the trial court properly permitted B & B to raise a defense that its property was exempt from the tax even though B & B had not followed the statutory procedures for objecting to the tax assessment or obtaining the exemption. We...

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