Outgoing Wisconsin Attorney General Issues Formal Opinion to Clark County Corporation Counsel
Tuesday, January 6th, 2015 -- 8:17 AM
-Outgoing Wisconsin Attorney General J.B. Van Hollen issued a formal opinion on Monday to Clark County Corporation Counsel Jacob Brunette concerning whether a town can assess a fire protection special charge in the absence of an actual fire call, and whether it can assess a special charge against a county, a tax-exempt entity.Van Hollen concluded that, pursuant to Wis. Stat. ? 60.55(2)(b), a town may assess a fire protection special charge for making fire protection services generally available, and not based on the incidence of fire calls at a property.
Van Hollen also concluded that the special charge is a fee, not a tax, because its primary purpose is to recover costs for fire protection services, supervision or regulation, not to obtain general revenue for the government. Therefore, Van Hollen concluded, the special charge may be assessed against the county.
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