United States v. CERTAIN LANDS, ETC., 358 Civil.
| Decision Date | 07 April 1943 |
| Docket Number | No. 358 Civil.,358 Civil. |
| Citation | 49 F. Supp. 225 |
| Parties | UNITED STATES v. CERTAIN LANDS IN CITY OF EAU CLAIRE, EAU CLAIRE COUNTY. WIS., et al. |
| Court | U.S. District Court — Western District of Wisconsin |
Malcolm Riley, of Eau Claire, Wis. (Arthur H. Wickham, of Milwaukee, Wis., of counsel), for United States Rubber Co. and Central Hanover Bank & Trust Co.
John E. Martin, Atty. Gen., and Harold H. Persons, Asst. Atty. Gen., for State of Wisconsin.
Connor Hansen, Dist. Atty., of Eau Claire, Wis., for County of Eau Claire.
John B. Fleming, City Atty., of Eau Claire, Wis. (Francis J. Wilcox, of Eau Claire, Wis., of counsel), for City of Eau Claire.
The United States Rubber Company and the Central Hanover Bank and Trust Company, trustee, former owners of the property involved herein, have applied for an order of this Court directing payment to them of the sum of $60,000 heretofore deposited by the United States of America in the Registry of this Court in the above entitled proceedings. This sum was reserved for the payment of real estate taxes on the premises in question, out of the deposit of $1,000,000 made by the United States of America as just compensation for said premises.
The material facts involved are undisputed. On June 2, 1942, a petition for condemnation of the premises in question was filed herein, and the United States of America acquired title thereto on July 17, 1942. The assessor for the City of Eau Claire assessed said real estate on the 18th day of May, 1942; the assessment roll was approved by the Board of Review on July 28, 1942. On December 23, 1942, the City Council of Eau Claire fixed the tax rate for 1942 and levied the tax for that year. On December 29, 1942, the City Clerk completed the tax roll by extending thereon the tax levied for 1942, and on January 3, 1943, he delivered the tax roll to the City Treasurer for collection.
The State of Wisconsin, and the City and County of Eau Claire claimed a lien on said deposit for taxes assessed in 1942 against said premises, amounting to the sum of $50,830.50, plus interest and penalties as provided by the Wisconsin Statutes. The only issue for the Court to determine is: Was the real estate in question which was conveyed to the United States on July 17, 1942, exempt from taxation for that year? It is not exempt from taxation if the tax lien on said premises became affixed prior to July 17, 1942, the day title vested in the United States.
Section 70.10 of the Wisconsin Statutes provides that the assessments of real estate shall be as of May first of each year. Section 74.01 provides that all taxes levied upon any tract or parcel of land shall be a lien thereon until paid. The statutes also provide that after the assessment has been made, the roll shall be delivered to the Clerk not later than the first Monday in July, and that the Board of Review shall meet on the second...
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