IBM CREDIT CORP. v. VILLAGE OF ALLOUEZ

No. 993-1012.

179 Wis.2d 741 (1993)

508 N.W.2d 42

IBM CREDIT CORPORATION, Plaintiff-Respondent, v. VILLAGE OF ALLOUEZ, Paul M. Quigley, Assessor of the Village of Allouez, Village Board of Allouez, and Village of Allouez Board of Review, Defendants-Appellants.

Court of Appeals of Wisconsin.

Decided October 26, 1993.


Attorney(s) appearing for the Case

For the defendants-appellants the cause was submitted on the briefs of David J. Condon of David J. Condon, S.C. of Green Bay.

For the plaintiff-respondent the cause was submitted on the brief of Robert Horowitz and Lynn J. Bodi of Stafford, Rosenbaum, Rieser & Hansen of Madison.

Before Cane, P.J., LaRocque and Myse, JJ.


MYSE, J.

The village of Allouez1 appeals a summary judgment awarding IBM Credit Corporation (ICC) $214,046.21 plus pre- and post-judgment interest. The village contends that the trial court erred by concluding that ICC was entitled to compel the village to refund erroneously paid taxes under sec. 70.43, Stats.2 The village argues that sec. 70.43 does not grant a taxpayer a cause of action against a municipality...

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