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Currier v. Wisconsin Dep't of Revenue

12/14/2005

ded deadline for petitioning for judicial review. See § 227.53(1)(a)2.


As the circuit court aptly noted, if we were to hold otherwise, we would create the dangerous precedent of permitting parties to resurrect untimely petitions for judicial review simply by filing a request for rehearing with the agency. Once the agency denied the tardy petition for rehearing, a party would have thirty days to seek judicial review of the agency's decision. This would be true regardless of whether the petition for rehearing was filed months or years after the agency served its original decision. We cannot countenance such an absurd and unreasonable result. See Town of Avon, 253 Wis. 2d 647, (courts have an obligation to construe statutes in a manner that avoids absurd or unreasonable results).


Since Currier's petition for rehearing was not timely filed, rehearing was not properly "requested under s. 227.49." See WIS. STAT.§ 227.53(1)(a)2. Currier was therefore required to file his petition for circuit court review within thirty days service of the Commission's original adverse decision. The Commission served its original decision on June 16 and Currier did not file his petition until August 11, clearly outside the confines of the thirty-day period.


We appreciate the consequences to Currier of our decision. "To dismiss an appeal because it comes one day late may seem harsh. However, if statutory time limits to obtain appellate jurisdiction are to be meaningful they must be unbending." Ryan v. DOR, 68 Wis. 2d 467, 472, 228 N.W.2d 357 (1975) (citation omitted). Strict compliance with the statutes is required. Brachtl v. DOR, 48 Wis. 2d 184, 187-88, 179 N.W.2d 921 (1970) (holding that timely service is indispensable to trigger judicial review of the Commission's decision); Ryan, 68 Wis. 2d at 472. Because Currier did not timely file his petition for rehearing with the Commission, his petition for review with the circuit court was also untimely. The circuit court, therefore, lacked competency to proceed and we affirm its order dismissing the petition. See Johnsonville Sausage, Inc. v. DOR, 113 Wis. 2d 7, 9, 11, 334 N.W.2d 269 (Ct. App. 1983) (failure to comply with mandatory time limits results in loss of circuit court's competency to proceed).


By the Court.--Order affirmed.


Recommended for publication in the official reports.






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