In a recent unpublished opinion, Emjay Investment Company v. Village of Germantown, the Wisconsin Court of Appeals made it clear that the 90 day period to appeal a special assessment is a final deadline. In 2004, the Village had special assessed a number of properties. It was clear that the Village had followed the correct procedures and given all of the required notices under the statute. It was undisputed that Emjay had received the notice. However, the special assessment was deferred as to certain properties, including parcels owned by Emjay “…until the property was commercially developed…” Emjay argued that the statute of limitations should begin when the deferred period ends and the money is actually due. The court rejected this argument, stating “…the law does not recognize this excuse.”
The bottom line is that appeal deadlines are firm and final and persons and entities who want to appeal a government decision should not sit on their rights, but take immediate action.