Q: My town -- town of Gibraltar is still charging me a TUF tax. Is this legal?

A: It appears that the Town of Gibraltar is still charging you a Transportation Utility Fee (TUF) tax, which you're questioning the legality of given a recent court case. Let's break this down:

1. The Buchanan case (CASE NO.: 2022AP1233) you're referring to is likely the case where the Wisconsin Supreme Court ruled against the legality of transportation utility fees in certain contexts.

2. The Wisconsin Supreme Court did indeed rule that transportation utility fees, as implemented by the Town of Buchanan, were illegal. The court found that these fees were essentially taxes and that the town lacked the authority to impose such a tax without proper legislative approval.

3. Given this ruling, it would generally be expected that other municipalities in Wisconsin, including the Town of Gibraltar, would need to reassess their TUF policies.

4. However, it's important to note that court rulings can sometimes have nuanced applications. The specific details of how Gibraltar implements its TUF might differ from Buchanan's implementation, which could potentially affect its legality.

5. The fact that the fee is based on road frontage and type of business does sound similar to the Buchanan case, which raises questions about its legality.

Given this information, here are some key points:

1. The continued charging of the TUF by the Town of Gibraltar after the Buchanan ruling is questionable and potentially illegal.

2. However, without knowing the exact details of Gibraltar's TUF implementation and any potential differences from the Buchanan case, it's not possible to definitively state its legality.

3. The town may be arguing that their implementation is different enough from Buchanan's to still be legal, or they may be in the process of reviewing their policy.

Recommendations:

1. Contact the Town of Gibraltar directly to inquire about the continued implementation of the TUF in light of the Buchanan ruling.

2. Consider consulting with a local attorney who specializes in municipal or tax law. They would be best equipped to analyze the specifics of your situation and advise on the legality of Gibraltar's TUF.

3. You might also want to reach out to your local representatives or attend town meetings to raise this issue and seek clarification.

4. If you believe the tax is indeed illegal, you may want to consider filing a formal complaint or challenge with the appropriate local or state authorities.