CCR2014032-Assessment
COMMON COUNCIL – CITY OF MUSKEGO
RESOLUTION #032-2014
A RESOLUTION REGARDING A LETTER DATED JANUARY 29, 2014
ENTITLED “CLAIM FOR EXCESSIVE ASSESSMENT”
FILED BY ATTORNEY POLAKOWSKI
CONCERNING PROPERTY LOCATED AT
S83 W18310 SATURN DRIVE
OWNED BY THE KEINERT FAMILY LIMITED PARTNERSHIP
WHEREAS, the City of Muskego has received a letter dated January 29, 2014 entitled “Claim
for Excessive Assessment,” filed by Attorney Polakowski concerning property located at S83
W18310 Saturn Drive in the City of Muskego, which is Tax Parcel No. MSKC2223001; and
WHEREAS, such letter purports to be a claim for excessive assessment brought under
Wisconsin Statutes Section 74.37(3)(d), by its terms, however perhaps it is intended to be a
claim under Wisconsin Statutes Section 70.37(2); and
WHEREAS, such letter from Attorney Polakowski alleges in paragraph 8 that the Claimant
appealed the 2013 assessment to the City of Muskego Board of Review and complied with all of
the requirements of Wisconsin Statutes Section 70.47, however this is not correct because the
taxpayer did not supply to the assessor all of the information about income and expense as
required by Wisconsin Statutes Section 70.47(7)(af) and the objection was declared a nullity as
a result; and
WHEREAS, the Minutes of the City of Muskego Board of Review meeting held July 18, 2013,
state the following regarding this matter:
Prior to the case being called, Mr. Link addressed the Board regarding the objection filed for Tax
Key #2223.001. He submitted State Statute 70.47 (7) (af) which indicates that “no person may
appear before the board of review, testify to the board by telephone or object to a valuation; if that
valuation was made by the assessor or the objector using the income method; unless the person
supplies to the assessor all of the information about income and expenses, as specified in the
manual under s. 73.03 (2a), that the assessor requests.” Mr. Link further submitted the
correspondence from the assessor dated February 4, 2013 requesting information from the
property owner. The property owner did not provide the requested information. Mr. Link stated the
correspondence was mailed first class to every commercial, income producing property. He
requested that the Board reject the objection submitted on behalf of the property owner based on
the state statute provided to the Board.
WHEREAS, the requirements of Wisconsin Statutes Section 70.47(7)(af) ensure fairness and
due process, because property owners who fail to provide necessary income and expense
information to the Assessor should not profit from their failure by objecting to the assessment
placed on their property, but instead by their failure to provide the required information should
forfeit their opportunity to be heard; and
WHEREAS, the letter from Attorney Polakowski alleges in paragraph 9 that the City’s Board of
Review heard the Claimant’s objection and sustained the assessment on the merits at
$1,891,900.00, and this did not happen; no hearing was held, and in particular the Board of
Review acted in the matter as follows:
Gary Boisits moved that the Board denies the ability of the Keinert Family Limited Partnership
(Tax Key #2223.001) to proceed with a hearing pursuant to Wisconsin State Statute 70.47(7)(af)
and that as a result, the objection is declared a nullity.
and;
WHEREAS, Wisconsin Statutes Section 74.37(4) states as a condition that “no claim or action
for an excessive assessment may be brought under this section unless the procedures for
objecting to assessments under s. 70.47…have be complied with”; and
WHEREAS, the taxpayer has not satisfied the conditions for bringing a claim on excessive
assessment as required by Wisconsin Statutes Section 74.37(4)(a), and therefore the claim is a
nullity and should be rejected.
NOW, THEREFORE, BE IT RESOLVED that the Common Council of the City of Muskego does
hereby declare that the letter of January 29, 2014, filed by Attorney Polakowski entitled “Claim
for Excessive Assessment” is a legal nullity, which does not trigger the requirements of
Wisconsin Statutes Section 74.37, and on that basis the claim is disallowed.
BE IT FURTHER RESOLVED that this disallowance shall not be interpreted to trigger a right of
appeal under Section 74.37, Wisconsin Statutes, or other laws because the rights the taxpayer
lost for failure to comply with the requirements of Wisconsin Statutes Section 70.47(7)(af) are
not resurrected by the acknowledgement of that failure.
BE IT FURTHER RESOLVED that notice of this disallowance of the purported claim shall be
sent to the Claimant by certified mail forthwith.
nd
DATED this 22 day of APRIL, 2014.
SPONSORED BY:
CITY OF MUSKEGO COMMON COUNCIL
This is to certify that this is a true and accurate copy of Resolution #032-2014 which was
adopted by the Common Council of the City of Muskego.
______________________________
Clerk-Treasurer
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