MONROE - The Forum Monroe Youth Hockey Association, Inc. filed a complaint against the city in Green County Circuit Court Feb. 1 seeking relief from past property taxes for real estate on West 4th Avenue.
The association's back taxes total about $28,700 with interest and penalties, according to the Green County Treasurer's office.
County Clerk Mike Doyle said Forum did not pay its property taxes from 2004 to 2009, including a city sidewalk installation which was placed on the tax roll, and he verified that interest and penalties are about $9,000.
Forum paid the taxes from 2000 to 2003. The county is not named in the complaint. Doyle said the suit has nothing to do with the county.
"The county does not assess property," he said. "The county only collects and disperses the tax money to the taxing districts."
Taxing districts include, the City of Monroe, Monroe school district, Blackhawk Technical College and Green County.
The city filed a motion to dismiss the case Friday, after members of the Common Council met in closed session with City Attorney Rex Ewald Wednesday to discuss the pending case.
Greg Knoke, attorney representing the Forum Monroe Youth Hockey Association, Inc., did not return two telephone messages left with his office last week. Dan Moats, president of the 2009-2010 Forum Monroe Youth Hockey Association, also did not return a call to his home last week.
The city's motion to dismiss is based on the grounds that the association has failed to state a claim for relief to be granted and that the claim for recovery of unlawful taxes is barred by Wisconsin law.
In its complaint, the association says the property, which includes the ice hockey rink known as Stateline Ice and Community Expo (SLICE), was purchased by the tax-exempt youth hockey association in June 1999 for use as a tax-exempt facility.
The group contends 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 until January, the city has assessed the property and taxed a 6 percent portion of it.
In a telephone interview Monday, Doyle said that the county can't give the money back, or could it forgive the interest and penalties.
"It's not fair to the people who pay on time," he said. "And if you do it for one, where do you stop?"
The association took steps by March 25, 2009, to combine Forum and the Monroe Youth Hockey Association, and City Assessor Barb Berget confirmed Monday that the association is now registered as a fully tax exempt entity, as of Jan 1, 2010, at the City Assessor's office. 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.
In a Finance and Taxation Committee meeting prior to the council meeting, committee members met with Doyle, Ewald, Forum representatives Dan Moats and John Craigo, and Knoke.
At the meeting, Ewald explained Forum, Inc. was organized as a benevolent association under state statues and received a 94 percent tax exemption as calculated when they began. Until the organization is reorganized as a youth hockey association, Ewald said, the tax stays in effect.
Knoke contended Forum, Inc. and the MYHA were the same, and that the two groups combined boards in 2008 to become Forum-MYHA.
But Ewald said they needed to re-title the property in (the name of) the Youth Hockey Association.
"Forum, Inc. is not the (Monroe) Youth Hockey Association, and it has to be retitled by Jan. 1, 2010, to make this go away," he told Knoke at the time.
Forum Monroe Youth Hockey is now asking the courts to determine whether it has been operating as a tax-exempt youth hockey association since 1999 and to determine how much, if any, real estate taxes it owes.
The association's back taxes total about $28,700 with interest and penalties, according to the Green County Treasurer's office.
County Clerk Mike Doyle said Forum did not pay its property taxes from 2004 to 2009, including a city sidewalk installation which was placed on the tax roll, and he verified that interest and penalties are about $9,000.
Forum paid the taxes from 2000 to 2003. The county is not named in the complaint. Doyle said the suit has nothing to do with the county.
"The county does not assess property," he said. "The county only collects and disperses the tax money to the taxing districts."
Taxing districts include, the City of Monroe, Monroe school district, Blackhawk Technical College and Green County.
The city filed a motion to dismiss the case Friday, after members of the Common Council met in closed session with City Attorney Rex Ewald Wednesday to discuss the pending case.
Greg Knoke, attorney representing the Forum Monroe Youth Hockey Association, Inc., did not return two telephone messages left with his office last week. Dan Moats, president of the 2009-2010 Forum Monroe Youth Hockey Association, also did not return a call to his home last week.
The city's motion to dismiss is based on the grounds that the association has failed to state a claim for relief to be granted and that the claim for recovery of unlawful taxes is barred by Wisconsin law.
In its complaint, the association says the property, which includes the ice hockey rink known as Stateline Ice and Community Expo (SLICE), was purchased by the tax-exempt youth hockey association in June 1999 for use as a tax-exempt facility.
The group contends 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 until January, the city has assessed the property and taxed a 6 percent portion of it.
In a telephone interview Monday, Doyle said that the county can't give the money back, or could it forgive the interest and penalties.
"It's not fair to the people who pay on time," he said. "And if you do it for one, where do you stop?"
The association took steps by March 25, 2009, to combine Forum and the Monroe Youth Hockey Association, and City Assessor Barb Berget confirmed Monday that the association is now registered as a fully tax exempt entity, as of Jan 1, 2010, at the City Assessor's office. 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.
In a Finance and Taxation Committee meeting prior to the council meeting, committee members met with Doyle, Ewald, Forum representatives Dan Moats and John Craigo, and Knoke.
At the meeting, Ewald explained Forum, Inc. was organized as a benevolent association under state statues and received a 94 percent tax exemption as calculated when they began. Until the organization is reorganized as a youth hockey association, Ewald said, the tax stays in effect.
Knoke contended Forum, Inc. and the MYHA were the same, and that the two groups combined boards in 2008 to become Forum-MYHA.
But Ewald said they needed to re-title the property in (the name of) the Youth Hockey Association.
"Forum, Inc. is not the (Monroe) Youth Hockey Association, and it has to be retitled by Jan. 1, 2010, to make this go away," he told Knoke at the time.
Forum Monroe Youth Hockey is now asking the courts to determine whether it has been operating as a tax-exempt youth hockey association since 1999 and to determine how much, if any, real estate taxes it owes.