Wisconsin Statutes
Wis. Stat. § 893.72 (2026)
Actions contesting special assessment
✓ current as of July 2026
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893.72893.72 Actions contesting special assessment. An action to avoid any special assessment, or taxes levied pursuant to the special assessment, or to restrain the levy of the taxes or the sale of lands for the nonpayment of the taxes, shall be brought within one year from the notice thereof, and not thereafter. This limitation shall cure all defects in the proceedings, and defects of power on the part of the officers making the assessment, except in cases where the lands are not liable to the assessment, or the city, village or town has no power to make any such assessment, or the amount of the assessment has been paid or a redemption made.
893.72 NoteJudicial Council Committee’s Note, 1979: This section is previous s. 893.24 renumbered for more logical placement in restructured ch. 893. [Bill 326-A]
893.72 AnnotationThe one-year bar under this section does not apply if the municipality did not have the power to make the assessment. State ex rel. Robinson v. Town of Bristol, 2003 WI App 97, 264 Wis. 2d 318, 667 N.W.2d 14, 02-1427.
Notes of Decisions
Cited in 2
cases, 2003–2011 · leading case: State Ex Rel. Robinson v. Town of Bristol, 2003 WI App 97 (Wis. Ct. App. 2003).
State Ex Rel. Robinson v. Town of Bristol, 2003 WI App 97 (Wis. Ct. App. 2003). “§ 893.72 (2001-02) [3] and the award of attorney fees under WIS.”
Emjay Inv. Co. v. Vill. of Germantown, 2011 WI 31 (Wis. 2011). “In any case, Emjay argues that its appeal can proceed under Wis. Stat. § 893.72 , irrespective of the 90-day period of appeal in Wis.”
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