Lake Como Beach Property Owners Ass'n v. Giovannoni
Lake Como Beach Property Owners Ass'n v. Giovannoni
Opinion of the Court
Corporations like plaintiff are given certain powers by sec. 289.70, Stats. Sub. (2) provides:
“Upon the adoption and approval of the annual budget by a majority of the membership . . . the governing board of such corporation shall be empowered to levy an assessment not in excess of 8 mills on each dollar of assessed valuation to be known as a maintenance assessment against all of the lots, the ownership of which entitles the owner thereof to the use and enjoyment of the properties controlled by such corporation. . . . The assessments so levied shall be equal in amount against all of such lots and shall be levied at the same time once in each year, upon all lots. The governing board shall apportion the cost of operating water or sewer plants and facilities thereof and separate such costs from the other ex*342 penses of the budget and shall include the expenses of water and sewer plant maintenance only in the levy against those lots which may be improved with a dwelling house on the date when the levy is ordered, and no portion of such cost shall be assessed against the vacant lots or the owners thereof.”
The statute under consideration provides, in part: “The assessments so levied shall be equal in amount against all of such lots. . . .” It goes oh to provide that expenses of water and sewer maintenance shall be included only in the levy against lots on which there is a house and not in the levy against vacant lots. An appropriate dictionary definition of “amount” is “the total number or quantity.”
Plaintiff points to the portion of the statute which fixes the maximum permissible assessment at a percentage of assessed valuation and suggests that it would be more sensible to interpret the requirement that assessments be “equal in amount” as if it read “at an equal rate,” the maximum permissible rate being eight mills on each dollar of assessed valuation.
The legislative history supports the position of defendants.
Sec. 289.70, Stats., was enacted by ch. 447, Laws of 1935. It contained the same provision as now, requiring the assessments to be equal in amount. It did not contain any limitation upon the assessment, nor any reference to a mill rate or percentage of assessed valuation.
There was no suggestion in the original statute that the amount of the assessment on the individual lots could vary according to the assessed valuation, and the initial proposal that the amount could vary according to the size of the lot was eliminated. It is very clear that it was intended that the total assessment for the particular year should be divided equally among all the lots.
In 1937, the legislature amended the statute so as to limit the assessment made against all the lots by the governing board. The words “not in excess of five mills on each dollar of assessed valuation” were inserted.
“A measure suggested and sponsored by a group of property owners on lakes in Rock County to limit assessments by improvement corporations, some of which are actually controlled by residents of other states.”
If it had been intended that thereafter assessments be levied on individual lots at a percentage of the assessed valuation of each, not to exceed five mills on each dollar, language plainly so providing could readily have been used. We consider that after the 1937 amendment, the total assessment for the particular year was to continue to be divided equally among all the lots, but that the total assessment must not exceed .5 percent (.8 percent since 1957) of the total assessed valuation of all the lots.
In 1945, this court decided that sec. 289.70, Stats., was constitutional.
We note an assertion in the brief amicus that the plaintiff and other associations have for many years made assessments under sec. 289.70, Stats., based, on a mill rate per dollar of assessed valuation of each lot. Even assuming an ambiguity, we have no way of ascertaining that this statute has, since 1937, been so consistently interpreted in this way by those who are affected by it that such interpretation should be followed.
By the Court. — Order and judgment affirmed.
Webster’s New International Dictionary (3d ed., unabridged).
Bill No. 1042 A., 1935; Amendment 1, A.
Ch. 351, Laws of 1937.
Hall’s Point Property Owners Asso. v. Zinda (1945), 247 Wis. 280, 19 N. W. (2d) 251.
Hunt v. Oakwood Hills Civic Asso. (1963), 19 Wis. (2d) 113, 119 N. W. (2d) 466.
Reference
- Full Case Name
- Lake Como Beach Property Owners Association v. Giovannoni and wife
- Status
- Published