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WIS. PROP. TAXPAYERS v. TOWN OF BUCHANAN

No. 2022AP1233.

992 N.W.2d 100 (2023)

2023 WI 58

WISCONSIN PROPERTY TAXPAYERS, INC., Plaintiff-Respondent, v. TOWN OF BUCHANAN, Defendant-Appellant.

Supreme Court of Wisconsin.

Opinion Filed: June 29, 2023.

Attorney(s) appearing for the Case

For the defendant-appellant, there were briefs (in the court of appeals) filed by Richard J. Carlson and Town Counsel Law & Litigation, LLC, Kaukauna. There was an oral argument by Richard J. Carlson.

For the plaintiff-respondent, there was a brief (in the court of appeals) filed by Richard M. Esenberg , Luke N. Berg , Lucas T. Vebber and Wisconsin Institute for Law & Liberty, Inc., Milwaukee. There was an oral argument by Lucas T. Vebber.

REBECCA GRASSL BRADLEY, J., delivered the majority opinion for a unanimous Court. REBECCA GRASSL BRADLEY, J., filed a concurring opinion in which ROGGENSACK, J. joined.

¶1 The Town of Buchanan appeals the circuit court's grant of summary judgment in favor of Wisconsin Property Taxpayers, Inc. (WPT). The circuit court declared the Town's Transportation Utility Fee (TUF) to be a property tax subject to the Town's levy limit.1 Wisconsin Stat. § 66.0827...

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