Can a city seek a judicial review for a ruling by its own board of review? The Wisconsin Supreme Court says no

The state's highest court has unanimously ruled that the city of Waukesha cannot seek a judicial review against its own board of review. 

The decision, released Dec. 21 by the Wisconsin Supreme Court, reaffirmed a prior decision by the Wisconsin Court of Appeals. The court of appeals reversed a circuit court decision that allowed the city to seek a judicial review of a tax assessment determination by the Waukesha Board of Review.

The tax assessment in question is the $642,200 2018 assessment of Salem United Methodist Church. In 2017, the property was assessed at $51,900.

The reassessment was triggered by the church putting the property up for sale. The church later received $1 million for a portion of the property, noted an opinion written by Wisconsin Supreme Court Justice Ann Walsh Bradley. 

The church filed an objection to the assessment, arguing that the proper assessment should be $108,655. However, the city argued that the city assessor's valuation was correct, during a hearing held by the board of review. 

The board went on to accept the church's argument. 

In response, the city appealed the board's decision, arguing that the decision was not supported by enough evidence. The city sought a judicial review, but the board of review moved to quash the writ, arguing that Wisconsin law says only taxpayers, and not municipalities, can seek judicial review of a board of review decision.

After the circuit court ruled that the city could seek a judicial review, the board of review appealed that decision to the court of appeals, which overturned the circuit court's decision. 

A certiorari review, or judicial review, is a method courts can use to test the "validity of a decision rendered by a municipality, administrative agency, or other quasi-judicial tribunals,"  Bradley wrote in her opinion. 

However, the court of appeals and the Wisconsin Supreme Court found that only taxpayers, and not municipalities, are allowed to appeal decisions by the board of appeals, under state law. 

Much of the argument laid out in Bradley's opinion focuses on the specifics of filing a request and a notice for a certiorari action. 

In its opinion, the court of appeals said, "because the taxpayer is the only person statutorily required to receive the notice and the date of that receipt sets the appeal clock ticking, it strongly suggests that the certiorari appeal provision was intended only for the benefit of an aggrieved taxpayer."

Wisconsin statute 70.47, which lays out the board of review proceedings, doesn't state that the city may file judicial reviews to appeal a board's decision, Bradley wrote in her opinion. 

"Instead, it limits a municipality's role to participate in proceedings 'before the board' for the express purpose of 'secur(ing) or sustain(ing) an equitable assessment of all the property in the taxation district,'" the opinion says. 

"Its plain language grants the City the right to appear as a party in interest 'before the board,' but such a grant goes no further," the opinion also said. 

Attorney Eric Larson, who represented the board of review, declined to comment on the decision.

Waukesha City Attorney Brian Running did not respond to a reporter's email before this story was published. 

Evan Casey can be reached at 414-403-4391 or evan.casey@jrn.com. Follow him on Twitter @ecaseymedia.