Wisconsin Supreme Court April 20, 1973, 281 (Pasch v. Department of Revenue)

Hanley, J.

The dispositive issue before this court is whether the circuit court had jurisdiction to review the order of the commission which refused to quash the

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assessment and to dismiss the proceedings for lack of jurisdiction because of the failure to act within the time prescribed by sec. 71.12 (1), Stats.

The pertinent statutes provide:

Sec. 73.015, Stats.