MONROE - The civil case against the City of Monroe filed in Green County Circuit Court by Forum Monroe Youth Hockey Association, Inc. has been dismissed.
The association filed the complaint Feb. 1, seeking relief from past property taxes on the SLICE arena, real estate located on West 4th Avenue. Back taxes total about $28,700 with interest and penalties, according to the Green County treasurer's office.
City Attorney Rex Ewald informed members of the Common Council Wednesday that the case had been dismissed without cost and without prejudice.
"That means it cannot be brought back," Ewald said.
The city filed a motion to dismiss the suit Feb. 19, two days after Common Council members met with Ewald in closed session.
The city's motion for dismissal was based on the grounds that the association had failed to state a claim for relief to be granted and that the claim for recovery of unlawful taxes is barred by Wisconsin law.
According to Green County Clerk Mike Doyle, Forum did not pay its property taxes from 2004 to 2009, including a city sidewalk installation assessment that was placed on the tax roll. Doyle verified that interest and penalties are about $9,000.
Forum paid property taxes from 2000 to 2003.
In its complaint, the association claimed the property was purchased by the tax-exempt youth hockey association in June 1999 for use as a tax-exempt facility.
The group contended that the city was aware of its intent to operate as a tax-exempt entity, and of a state statute offering property tax exemption to youth hockey associations, and should not have assessed the property.
However, since the purchase date until January, the city has assessed the property and taxed a 6 percent portion of it.
The association took steps by March 25, 2009, to combine Forum and the Monroe Youth Hockey Association, and city Assessor Barb Berget confirmed that the association is now registered as a fully tax exempt entity, as of Jan 1, 2010. Under state statues, youth hockey associations receive a 100 percent tax exemption.
The complaint filed in circuit court lists the association as "Forum Monroe Youth Hockey Association, Inc. (Formerly Forum, Inc. and Monroe Youth Hockey Association, Inc.)."
But, because the property was in Forum's name, which was registered as a partially tax-exempt, benevolent association, the group is responsible for paying property taxes, according to state statutes, Ewald said.
In February 2009, the City of Monroe Common Council denied, on Ewald's advice, a claim from Forum, Inc., which was seeking $1,251.36 for recovery of the first half installment of 2008 real estate tax paid on the Stateline Ice and Community Expo building. Attorney Gregory E. Knoke had filed the claim for Forum, Inc. that the taxation was enforced in error.
The association filed the complaint Feb. 1, seeking relief from past property taxes on the SLICE arena, real estate located on West 4th Avenue. Back taxes total about $28,700 with interest and penalties, according to the Green County treasurer's office.
City Attorney Rex Ewald informed members of the Common Council Wednesday that the case had been dismissed without cost and without prejudice.
"That means it cannot be brought back," Ewald said.
The city filed a motion to dismiss the suit Feb. 19, two days after Common Council members met with Ewald in closed session.
The city's motion for dismissal was based on the grounds that the association had failed to state a claim for relief to be granted and that the claim for recovery of unlawful taxes is barred by Wisconsin law.
According to Green County Clerk Mike Doyle, Forum did not pay its property taxes from 2004 to 2009, including a city sidewalk installation assessment that was placed on the tax roll. Doyle verified that interest and penalties are about $9,000.
Forum paid property taxes from 2000 to 2003.
In its complaint, the association claimed the property was purchased by the tax-exempt youth hockey association in June 1999 for use as a tax-exempt facility.
The group contended that the city was aware of its intent to operate as a tax-exempt entity, and of a state statute offering property tax exemption to youth hockey associations, and should not have assessed the property.
However, since the purchase date until January, the city has assessed the property and taxed a 6 percent portion of it.
The association took steps by March 25, 2009, to combine Forum and the Monroe Youth Hockey Association, and city Assessor Barb Berget confirmed that the association is now registered as a fully tax exempt entity, as of Jan 1, 2010. Under state statues, youth hockey associations receive a 100 percent tax exemption.
The complaint filed in circuit court lists the association as "Forum Monroe Youth Hockey Association, Inc. (Formerly Forum, Inc. and Monroe Youth Hockey Association, Inc.)."
But, because the property was in Forum's name, which was registered as a partially tax-exempt, benevolent association, the group is responsible for paying property taxes, according to state statutes, Ewald said.
In February 2009, the City of Monroe Common Council denied, on Ewald's advice, a claim from Forum, Inc., which was seeking $1,251.36 for recovery of the first half installment of 2008 real estate tax paid on the Stateline Ice and Community Expo building. Attorney Gregory E. Knoke had filed the claim for Forum, Inc. that the taxation was enforced in error.