Does a city or village have the authority to attach a tax lien
against the property of a mobile home park owner for unpaid utility
bills of a mobile home park tenant?
No. The statutory
provisions authorizing property tax liens for unpaid utility charges and
special charges for current services exclude such action against the
property of a mobile home park owner.
Section 66.0809(3) of the
Wisconsin Statutes authorizes the placement of delinquent utility
charges as a tax against the lots or parcels of real estate to which
utility service was provided. However, that section further provides
that "if an arrearage is for utility service furnished and metered by
the utility directly to a mobile home unit in a licensed mobile home
park, the notice shall be given to the owner of the mobile home unit and
the delinquent amount becomes a lien on the mobile home unit rather
than a lien on the parcel of real estate on which the mobile home unit
is located." Consequently, unpaid utility charges for a mobile home
cannot be imposed as a tax against the property of a mobile home park
owner.
There is also no authority for attaching utility
arrearages as a lien on property by way of a special charge under
section 66.0627 of the Wisconsin Statutes. Section 66.0627(5) provides
that "[e]xcept with respect to storm water management, including
construction of storm water management facilities, no special charge may
be imposed under this section to collect arrearages owed a municipal
public utility." Thus, a special charge cannot be imposed against a
mobile home park owner's property for a tenant's unpaid utility bills.