Kathryn M. Osborne
Harry A. Parrott
Alma D. Peters
John D. Phillips
Charles R. Pittelkow
Howard "Dan" Poulson
Willaim A. Raaths
Richard F. Raemisch
Gerard A. Randall Jr.
Kathleen M. Rasmussen
Joel Read
Mary Reavey
L. Anne Reid
Jennifer Reinert
Frederick T. Rikkers
James T. Rogers
Jean Rogers
Linda Roos-Stutz
Donna M. Rozar
Dr. Jeff M. Sarazen
Jerry J. Schallock
Lee Schmalz
Lolita Schneiders
Patricia A. Schultz
Robert Skinner
Bill G. Smith
Steven R. Sorenson
Andrea Steen Crawford
George K. Steil (2)
Lisa Stewart-Boettcher
Kathleen F. Stolpman
Peter A. Sveum
Gary "Joe" Sweeney
Dr. Elmer R. Taake
Mathew P. Tharaniyil
Francis R. Thousand
Danny Trotter
Debra S. Truckey
Mary Jo Walsh
Cheryl A. Weisensel
Darylann T. Whitemarsh
Gerald L. Wilkie
E. Ray Willoughby
Dale C. Zabel
John J. Zwadich
Mark A. Zwaska
Sincerely,
Jim Doyle
Governor
State of Wisconsin
Claims Board
January 9, 2003
The Honorable, The Senate:
Enclosed is the report of the State Claims Board covering the claims heard on December 19, 2002.
The amounts recommended for payment under $5,000 on claims included in this report have, under the provisions of s.
16.007, Stats., been paid directly by the Board.
The Board is preparing the bill(s) on the recommended award(s) over $5,000, if any, and will submit such to the Joint Finance Committee for legislative introduction.
This report is for the information of the Legislature. The Board would appreciate your acceptance and spreading of it upon the Journal to inform the members of the Legislature.
Sincerely,
John E. Rothschild
Secretary
STATE OF WISCONSIN CLAIMS BOARD
The State Claims Board conducted hearings at the Department of Administration Building, St. Croix Room, Madison, Wisconsin, on December 19, 2002, upon the following claims:
Claimant Agency Amount
1. Russell & Edna Jeske Department $29,955.61
of Revenue
2. Terrance A. Kaucic Department $14,553.26
of Revenue
3. Megan E. Weinhandl University $70.00
of Wisconsin
4. Genevieve G. McBride University $2,805.00
of Wisconsin
In addition, the following claims were considered and decided without hearings:
Claimant Agency Amount
5. Tara Hoekman Department of $7,768.55
Health and Family Services
6. Jeremy S. Daubon Department $70.40
of Corrections
7. Dennis Gonzalez Department $144.50
of Corrections
8. Dennis Gonzalez Department $32.16
of Corrections
9. M.H. Ranch, Inc. Department of $1,636.40
Transportation
10. Heinn/Trend Corporation Department of Administration $23,291.32
The Board Finds:
1. Russell and Edna Jeske of New Berlin, Wisconsin claim $29,955.61 for overpayment of property taxes. The claimants state that they sold 2 acres of land to a developer in 1984. This land was added to the developer's tax parcel but was not removed from the claimants' tax parcel, allegedly due to an error by DOR. As a result, the claimants paid taxes from 1984 to 1999 on two acres of land that they no longer owned. The new owner of the land also paid taxes on the 2 acres. The claimants state that they discovered the error in 1999 when they hired a third party to conduct a real estate appraisal. The claimants state that they received a notice in May 1999, in which DOR allegedly admitted that they had made an error. The claimants did receive a partial refund for the overpayment from the Village of Elm Grove in the amount of $3,660 for the year 1999. The claimants also note that the description on their property tax bill did change in 1990. Prior to that year, the description read "3AC" but in 1990 the description stated "0.895AC," the correct description. Despite the change, however, there was no reduction in the claimants' taxes from 1990 to 1999. The claimants request reimbursement for the amount they overpaid on the land they no longer owned.
S10
DOR recommends denial of this claim. DOR is responsible for assessing all manufacturing property, however, the taxes on such property are collected and kept by the local municipality, not DOR. DOR states that it was not notified of the sale of the 2 acres until 1999. DOR states that it relies on owners of property to report changes in property ownership. Section
70.995(12)(a), Stats., provides that manufacturers shall submit an annual form to DOR for each real estate parcel assessed. DOR records indicate that no change in ownership was ever reported on this form. DOR states that they made the appropriate changes as soon as they were notified of the change in ownership. DOR states that it is usually the municipality's responsibility to notify DOR when they split a parcel of land. DOR also states that it is the local municipality that is responsible for sending out the tax bill and collecting the payment. Finally, DOR points to the fact that state statutes allow for a 60-day period to appeal an annual assessment. DOR states that the claimants never filed any appeal to their annual assessments, so the assessments became final and the appeal periods for all years in question have long since expired.
The Board concludes there has been an insufficient showing of negligence on the part of the state, its officers, agents or employees and this claim is neither one for which the state is legally liable nor one which the state should assume and pay based on equitable principles.
