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Consideration of a Level 3 fund transfer to cover the excess cost of tax assessment litigation counsel for 2025
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Submitted by:
Jennifer Tate
Department:
City Attorney
A. Issue
Each year the City Attorney’s office sets a budget for cost of outside counsel related to litigation, including our most expensive litigation: tax assessments. For 2025, the City has exceeded the budgeted amount by $35,297, and is seeking a fund transfer to cover this excess cost
B. Background/Options
Each year the City Attorney’s office sets a budget for cost of outside counsel related to litigation, including our most expensive litigation: tax assessments. For 2025, the City has exceeded the budgeted amount by $35,297, and is seeking a fund transfer to cover this excess cost. While the cost of defending these lawsuits is significantly less for 2025 than it has been in the previous years, the cost still exceeded what was budgeted. The most significant factor would be the Children’s Hospital of Wisconsin trial that took place over three weeks in September 2025 (and is continuing in February 2026).
C. Strategic Plan (Area of Focus)
NA
D. Fiscal Impact
Salary savings in the City Attorney’s office from vacancies will be used as the source of funds. These would have otherwise fallen to surplus,
E. Recommendation
I recommend approval of a level three fund transfer from City Attorney salary savings totaling $35,297 to cover the excess cost of tax assessment litigation counsel for 2025.