CED Properties filed a lawsuit, challenging the legality of a special assessment of $19,241.73 for concrete paving. CED said it was unaware of the assessment for part of the project - and the city admitted it didn't comply with the proper notification procedures. However, since the assessment wasn't challenged in timely fashion, a circuit ruled in the city's favor. An appeals court agreed, prompting the appeal to the Supreme Court.
"The alleged problem with the complaint was that it included only the monetary value, $19,241.73, which corresponds with the Murdock Avenue special assessment. That the complaint failed to identify an additional $19,404.93 for the Jackson Street special assessment is not detrimental to CED's appeal of both special assessments. The parcel number and the reference to both street names when identifying the project for which the special assessments were levied placed the City on notice that CED intended to appeal the total amount of special assessments levied against its property. This notice to the City was reasonable and sufficient and, therefore, is all that is required under Wisconsin's rules of notice pleadings. Accordingly, we reverse the court of appeals," the high court wrote.
The Supreme Court ordered the circuit court to review the case and rule in CED's favor to allow the assessment appeal.