COLLYER v. TOWN OF DELAVAN

Nos. 2012AP2594, 2013AP148.

845 N.W.2d 666 (2014)

352 Wis.2d 721

2014 WI App 18

3301 BAY ROAD LLC, by Lisa COLYER and Michael Collyer, Robert Berman, as Trustee of the Robert J. Berman Trust, Dorrit J. Bern, Individually and as Trustee of the Dorrit J. Bern Trust, William J. Brady, as Trustee of the William John Brady Trust, Suzanne M. Brandner, as Trustee of the Suzanne M. Brandner Trust, Steven R. Brown, Carolyn K. Brown, Barton F. Cameron, George Cibon, Agi Cibon, Theodore C. Compall, as Trustee of the Theodore C. Compall Trust, Matthew Connelly, Elizabeth Connelly, Donald J. Jenkins, Laura Ann Hartigan, Fred Cutler, as Trustee of the Cutler Family Trust, Sandra Cutler, as Trustee of the Cutler Family Trust, Joseph Craig Fehsenfeld, Charles R. Goulet, as Trustee of Charles R. Goulet Trust, Walter A. Gross, as Trustee of the Walter A. Gross Revocable Trust, Carol C. Gross, as Trustee of the Carol C. Gross Revocable Trust, W. Steven Gross, as Trustee of the W. Steven Gross Trust, Michael W. Grover, Lori B. Grover, Donald J. Hamman, Carol S. Hamman, Walter D. Hardy, III, as Trustee of the Walter D. Hardy III Trust, Francine C. Inbinder, as Trustee of the Francine C. Inbinder Trust, Donald J. Kerestes, as Trustee of the Kerestes Trust No. 2005, Dorothy A. Kerestes, as Trustee of the Kerestes Trust No. 2005, Chad A. Kort, as Trustee of the Chad A. Kort and Kathy A. Kort Trust, Kathy A. Kort, as Trustee of the Chad A. Kort and Kathy A. Kort Trust, John P. Larkin, Alison S. Larkin, Richard Larson, Dianna Larson, Howard J. Levin, as Trustee of the Rhonda L. Levin Trust, Rhonda L. Levin, as Trustee of the Rhonda L. Levin Trust, Gerald R. Lynch, MHM Corporation, a Wisconsin Corporation, Peter G. Maloney, Maureen P. Maloney, Don W. Matheny, as trustee of the Don W. Matheny Trust, Janet P. Matheny, as Trustee of the Janet P. Matheny Trust, Philip L. Mattison, Jr., as trustee of the Philip L. Mattison Jr. Trust, Carol S. McCarthy, G. Henry Mundt, III, as Trustee of the G. Henry Mundt III Trust, Elizabeth R. Mundt, as Trustee of the Elizabeth R. Mundt Trust, Mary Lorentz Ovitz, as Trustee of the Ovitz Living Trust, Gina Pellegrini, as Trustee of Trust # INIR2002-GP, Michael J. Powers, Nancy E. Powers, Harold Rider, Susan Rider, Joseph S. Rupkey, Jennifer R. Rupkey, Jose L. Salazar, as Trustee of the Jose L. Salazar Trust, Cynthia L. Salazar, as Trustee of the Cynthia S. Salazar Trust, Bank of America, N.A., a Foreign Corporation, as Trustee of the James P. Soper Jr. Trust and as Trustee of the Soper Family 2004 Trust, Dale A. Stinton, Mary Ann Stinton, Slawomir (Steve) Z. Szczepanski, Cynthia Szczepanski, Richard V. Weagley, as Trustee of the Richard V. Weagley Trust, Melinda H. White, Megan M. Plain, Matthew C. McKee, William H. Wiggs, Karen M. Wiggs, Jeffrey D. Wilder, Lisa Wilder, Robert Williamson, Sr., as Trustee of the Robert Williamson Sr. Trust and Elena Ziehm, as Trustee of the Elena Ziehm Revocable Trust, Plaintiffs-Appellants, v. TOWN OF DELAVAN, Defendant-Respondent.

Court of Appeals of Wisconsin.

Opinion Filed January 15, 2014.


Attorney(s) appearing for the Case

On behalf of the plaintiffs-appellants, the cause was submitted on the briefs of Maureen A. McGinnity of Foley & Lardner, LLP, Milwaukee.

On behalf of the defendant-respondent, the cause was submitted on the brief of Michael J. Roman of Zalewski, Klinner & Kramer, LLP, Wausau.

Before BROWN, C.J., REILLY and GUNDRUM, JJ.


REILLY, J.

¶ 1 The Town of Delavan managed to overassess more than fifty lakefront properties at the same time that it underassessed numerous "off-lake" properties, thereby violating both WIS. STAT. § 70.32 (2011-12)1 and the constitutional tax uniformity mandate. The lake property owners (the Taxpayers) joined together and sued to recover their overpayments and further sought to rectify...

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