In City of Waukesha v. City of Waukesha Board of Review, (2019AP1479), the court held that the City of Waukesha lacked authority to seek certiorari review of a tax decision made by the City of Waukesha Board of Review.

Facts

After the Board gave a decision that was beneficial to the taxpayer, Salem United Methodist Church, the City sought certiorari review, which was granted by the circuit court. The Board argued, among other things, that the City lacked authority to seek review. The City argued that under Wis. Stat. § 70.47(13) they had authority, and the circuit court agreed with them. The Board appealed.

Discussion

The court’s discussion focused on the statutory interpretation of § 70.47(13). After evaluating its plain meaning and looking at the surrounding text, the court determined that the right to seek review provided in § 70.47(13) only belongs to the taxpayer, and that it confers no authority to the City. Because the authority to seek review was determinative, the court did not address the standing or the certiorari criteria issues raised in this case.