The Yacht Club at Sister Bay Condominium Association, Inc. v. Village of Sister Bay , 385 Wis. 2d 158 ( 2019 )


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  •                                                                
    2019 WI 4
    SUPREME COURT            OF   WISCONSIN
    CASE NO.:               2017AP140
    COMPLETE TITLE:         The Yacht Club at Sister Bay Condominium
    Association, Inc.,
    Plaintiff-Appellant-Petitioner,
    v.
    Village of Sister Bay,
    Defendant-Respondent.
    REVIEW OF DECISION OF THE COURT OF APPEALS
    Reported at 
    378 Wis. 2d 742
    , 
    905 N.W.2d 844
    (2017 – unpublished)
    OPINION FILED:          January 18, 2019
    SUBMITTED ON BRIEFS:
    ORAL ARGUMENT:          November 5, 2018
    SOURCE OF APPEAL:
    COURT:               Circuit
    COUNTY:              Door
    JUDGE:               D. T. Ehlers
    JUSTICES:
    CONCURRED:
    DISSENTED:
    NOT PARTICIPATING:
    ATTORNEYS:
    For the plaintiff-appellant-petitioner, there were briefs
    filed by John B. Tuffnell, and Tuffnell Law, S.C., Milwaukee.
    There was an oral argument by John B. Tuffnell.
    For the defendant-respondent, there was a brief filed by
    Remzy D. Bitar, Luke A. Martell, and Municipal Law & Litigation
    Group, S.C., Waukesha. There was an oral argument by Remzy D.
    Bitar.
    
    2019 WI 4
    NOTICE
    This opinion is subject to further
    editing and modification.   The final
    version will appear in the bound
    volume of the official reports.
    No.        2017AP140
    (L.C. No.     2016CV122)
    STATE OF WISCONSIN                             :             IN SUPREME COURT
    The Yacht Club at Sister Bay Condominium
    Association, Inc.,
    Plaintiff-Appellant-Petitioner,
    FILED
    v.                                                         JAN 18, 2019
    Village of Sister Bay,                                               Sheila T. Reiff
    Clerk of Supreme Court
    Defendant-Respondent.
    REVIEW of a decision of the Court of Appeals.                    Affirmed in
    part, reversed in part, and cause remanded.
    ¶1      ANN WALSH BRADLEY, J.       The petitioner, The Yacht Club
    at    Sister    Bay    Condominium    Association,       seeks      review      of    an
    unpublished,       per     curiam   decision   of     the    court      of    appeals
    affirming the circuit court's order that dismissed its complaint
    against the Village of Sister Bay.1            The complaint alleged that
    1
    Yacht Club at Sister Bay Condo. Ass'n, Inc. v. Village of
    Sister Bay, No. 2017AP140, unpublished slip op. (Wis. Ct. App.
    Oct. 24, 2017) (per curiam) (affirming in part and reversing in
    part an order of the circuit court for Door County, D.T. Ehlers,
    Judge).
    No.    2017AP140
    some summer concerts held in a public park were a public and
    private nuisance.        Affirming the dismissal, the court of appeals
    concluded that the Yacht Club failed to provide the Village with
    a timely written notice of injury and that each concert held by
    the Village does not constitute a new "event" giving rise to a
    new opportunity to file a notice of injury.
    ¶2     Before this court, the Yacht Club asserts that the
    court of appeals erred in failing to view each concert as a new
    nuisance prompting a new notice of injury period.                 Thus, in the
    Yacht Club's view, it should not be barred from bringing future
    nuisance actions against the Village simply because it failed to
    complain     within      120   days    as   required       by     
    Wis. Stat. § 893.80
    (1d)(a) (2015-16)2 about a noise nuisance from the first
    concert the Village held in 2014.
    ¶3     We conclude that each concert that is alleged to be a
    nuisance constitutes a separate event for purposes of filing a
    written    notice   of   injury.      However,   because    the     Yacht    Club
    failed to serve its written notice of injury within 120 days
    after the date of the last concert alleged to be a nuisance, its
    written notice of injury was not timely filed.              Accordingly, we
    affirm in part and reverse in part the decision of the court of
    appeals and remand to the circuit court for further proceedings.
    2
    All subsequent references to the Wisconsin Statutes are to
    the 2015-16 version unless otherwise indicated.
    2
    No.    2017AP140
    I
    ¶4      The facts set forth below are taken primarily from the
    Yacht Club's complaint.               Because we are reviewing the circuit
    court's determination of a motion to dismiss for failure to
    state a claim, we must assume that these facts are true.3
    ¶5      Some time in the summer or fall of 2013, the Village
    received a donation pledge from an anonymous donor.                           The donor
    stipulated      that    the    donation     would    be    used    to   construct      a
    performance pavilion in Waterfront Park, a public park in the
    Village.       Accepting the pledge, the Village began construction
    on the pavilion.
    ¶6      Construction of the pavilion was completed on or about
    August 1, 2014.         Upon completion, the Village immediately began
    to host public performances at the pavilion.                      Such performances
    typically involved live music and often ran after official park
    hours, occasionally as late as midnight.
    ¶7      The    Yacht    Club    is   a   condominium       association        that
    administers a condominium complex of the same name.                      The complex
    lies       within    several   hundred      feet    to    the   southwest       of    the
    performance pavilion.           Facing to the southwest, the performance
    pavilion's stage is designed to amplify and aim sound in that
    direction, straight at the Yacht Club condominiums.
    ¶8      According to the Yacht Club, the performances create
    very loud noise aimed directly at its condominiums.                       It alleges
    3
    MBS-Certified Pub. Accountants, LLC v. Wisconsin                           Bell,
    Inc., 
    2012 WI 15
    , ¶7, 
    338 Wis. 2d 647
    , 
    809 N.W.2d 857
    .
    3
    No.     2017AP140
    that the music "is loud enough to cause windows and personal
    property to shake and shudder from the intensity of the volume
    produced by these performances."               Further, it claims that the
    sound     "is    continuous      and    penetrates    even    closed    doors     and
    windows."        Such noise often keeps the Yacht Club's "residents
    awake far past normal park operations."
    ¶9        Alleging   that    the     pavilion   concerts     substantially
    interfere with the quiet enjoyment of its residents' property,
    the   Yacht      Club   served    the    Village   with   a   written    notice   of
    injury pursuant to 
    Wis. Stat. § 893.80
    (1d) on March 7, 2016.4
    4
    Wisconsin Stat. § 893.80(1d) provides:
    (1d) Except as provided in subs. (1g), (1m), (1p) and
    (8), no action may be brought or maintained against
    any volunteer fire company organized under ch. 213,
    political corporation, governmental subdivision or
    agency thereof nor against any officer, official,
    agent or employee of the corporation, subdivision or
    agency for acts done in their official capacity or in
    the course of their agency or employment upon a claim
    or cause of action unless:
    (a) Within 120 days after the happening of the
    event giving rise to the claim, written notice of
    the circumstances of the claim signed by the
    party, agent or attorney is served on the
    volunteer fire company, political corporation,
    governmental subdivision or agency and on the
    officer, official, agent or employee under s.
    801.11. Failure to give the requisite notice
    shall not bar action on the claim if the fire
    company, corporation, subdivision or agency had
    actual notice of the claim and the claimant shows
    to the satisfaction of the court that the delay
    or failure to give the requisite notice has not
    been prejudicial to the defendant fire company,
    corporation, subdivision or agency or to the
    (continued)
    4
    No.     2017AP140
    The    notice      of     injury    maintained        that    "[t]he      noise    pollution
    generated by the users and the performers of the performance
    pavilion is a private nuisance that directly interferes with the
    Association's use and enjoyment of its property."                                 It further
    stated that "[t]he last use of the pavilion occurred on or about
    September 1, 2015."
    ¶10     After the Village did not respond to its notice of
    injury,      the    Yacht       Club   filed    suit       against    the   Village.       It
    alleged causes of action for both private and public nuisance.
    The    Yacht       Club    sought      damages       for    loss     of   property    value,
    substantial annoyance and invasion of its property rights, as
    well    as     injunctive          relief      abating       future       nuisance-causing
    activities.
    ¶11     Moving      to    dismiss       the    Yacht    Club's       complaint     for
    failure to state a claim upon which relief may be granted, the
    Village argued that the Yacht Club neglected to comply with the
    notice of injury and notice of claim provisions of 
    Wis. Stat. § 893.80
    (1d).           First, the Village contended that the Yacht Club
    failed to serve the Village with a notice of injury within 120
    defendant officer, official, agent or employee;
    and
    (b) A claim containing the address of the
    claimant and an itemized statement of the relief
    sought is presented to the appropriate clerk or
    person who performs the duties of a clerk or
    secretary   for  the   defendant  fire  company,
    corporation, subdivision or agency and the claim
    is disallowed.
    5
    No.     2017AP140
    days of the happening of the event giving rise to its claim as
    is required by 
    Wis. Stat. § 893.80
    (1d)(a).               Second, it asserted
    that the Yacht Club never filed an itemized statement of relief
    sought as required by 
    Wis. Stat. § 893.80
    (1d)(b).
    ¶12    The    circuit    court    granted   the     Village's     motion    to
    dismiss.   Relying on E-Z Roll Off, LLC v. County of Oneida, 
    2011 WI 71
    , 
    335 Wis. 2d 720
    , 
    800 N.W.2d 421
    , it concluded that the
    notice of injury was served on the Village "almost 19 months
    after   the      happening   of      the   event   giving     rise      to     the
    claim . . . It's not within 120 days, and it's too late under
    893.80."   In the circuit court's view, the pavilion:
    was constructed in August of 2014, concerts began
    almost immediately, and the residents of the plaintiff
    condominium association immediately started noticing
    problems     and    with     noise,    with    windows
    rattling, . . . .    And to then wait 19 months after
    the happening of that event even though the concerts
    do continue, . . . it's violative of 893.80, namely,
    to wait that long to make your claim.
    ¶13    Additionally,      the    circuit    court    rejected     the    Yacht
    Club's argument that its claims could proceed even though it did
    not timely file a written notice of injury because the Village
    had actual notice of the claims at issue and was not prejudiced
    by the delay in providing written notice.5                The circuit court
    5
    See 
    Wis. Stat. § 893.80
    (1d)(a) ("Failure to give the
    requisite notice shall not bar action on the claim if the fire
    company, corporation, subdivision or agency had actual notice of
    the claim and the claimant shows to the satisfaction of the
    court that the delay or failure to give the requisite notice has
    not been prejudicial to the defendant fire company, corporation,
    subdivision or agency or to the defendant officer, official,
    agent or employee . . . ").
    6
    No.    2017AP140
    determined that the Yacht Club did not meet its burden to set
    forth facts showing there was no prejudice to the Village.
    ¶14     After the Yacht Club appealed, the court of appeals
    affirmed in part and reversed in part.               It affirmed the circuit
    court's determination that the Yacht Club's written notice of
    injury was not timely filed.              Yacht Club at Sister Bay Condo.
    Ass'n, Inc. v. Village of Sister Bay, No. 2017AP140, unpublished
    slip op., ¶¶19, 25 (Wis. Ct. App. Oct. 24, 2017) (per curiam).
    The court of appeals determined first that "[t]he Association's
    notice of injury was not served until March 7, 2016, and was
    therefore untimely, even with respect to the September 1, 2015
    concert."     Id., ¶19.        Further, it determined that E-Z Roll Off
    "forecloses     the    Association's          argument    that    each       nuisance-
    causing   use    of    the   pavilion     constitutes       a    new    'event'     for
    purposes of 
    Wis. Stat. § 893.80
    (1d)(a)."                 Id., ¶20.
    ¶15     However,     the    court    of    appeals    reversed      the    circuit
    court's     conclusion       regarding    actual     notice       and    prejudice,
    determining     that   the     circuit   court     improperly      placed      on   the
    Yacht Club the burden to produce evidence regarding lack of
    prejudice at the motion to dismiss stage.                   Id., ¶30.          Neither
    party petitioned for review of the court of appeals' decision on
    actual notice and prejudice.              Accordingly, we do not further
    7
    No.    2017AP140
    address the issue.6        Remaining for our consideration is the Yacht
    Club's    petition   for    review    regarding         the   timeliness     of    its
    notice of injury.
    II
    ¶16    In our review, we consider whether the Yacht Club's
    written    notice    of    injury    was       timely   filed.      We     begin    by
    examining the language of 
    Wis. Stat. § 893.80
    (1d), the notice of
    claim    statute,    applying   the     common      law   of     nuisance    to    the
    statute's plain language.           Next we examine this court's decision
    in E-Z Roll Off, 
    335 Wis. 2d 720
    , and the Village's assertion
    that the purpose of the notice of claim statute precludes the
    Yacht Club's argument here as it did the plaintiff's argument in
    6
    See  Novell   v.  Migliaccio, 
    2008 WI 44
    ,  ¶65,  
    309 Wis. 2d 132
    , 
    749 N.W.2d 544
     (a party that fails to file a
    petition for cross-review does not preserve those issues for
    supreme court review); Priesler v. General Cas. Ins. Co., 
    2014 WI 135
    , ¶59, 
    360 Wis. 2d 129
    , 
    857 N.W.2d 136
     (explaining that
    this court regularly "decline[s] to consider issues not raised
    in petitions for review").
    The   court  of   appeals  also   addressed  the   Village's
    alternative argument that the Yacht Club's claims were properly
    dismissed because the Yacht Club failed to file an itemized
    statement of the relief sought in accordance with 
    Wis. Stat. § 893.80
    (1d)(b).   See Yacht Club at Sister Bay Condo. Ass'n,
    Inc., No. 2017AP140, unpublished slip op., ¶31.     The court of
    appeals concluded that "[t]he Village cites no authority for the
    proposition that the Association was required to affirmatively
    allege compliance with § 893.80(1d)(b) in its complaint. Under
    these circumstances, we cannot conclude dismissal of the
    Association's complaint was warranted based on the Association's
    alleged failure to file an itemized statement of relief." Id.,
    ¶34. Neither party petitioned for review of this determination
    and we do not address the issue further.
    8
    No.     2017AP140
    E-Z Roll Off.              Finally, we apply the plain language of 
    Wis. Stat. § 893.80
    (1d)(a) to the notice of injury that was served on
    the Village in this action.
    ¶17     This review requires us to interpret the notice of
    injury    provision         set    forth       in       the    notice       of    claim      statute.
    Statutory interpretation presents a question of law we review
    independently        of     the    determinations               rendered         by    the    circuit
    court    and    court       of    appeals.              Horizon      Bank,       Nat'l       Ass'n      v.
    Marshalls Point Retreat LLC, 
    2018 WI 19
    , ¶28, 
    380 Wis. 2d 60
    ,
    
    908 N.W.2d 797
     (citation omitted).
    ¶18     The application of the statute and the law of nuisance
    to the facts of this case similarly presents a question of law
    this    court    reviews          independently,               without      deference         to       the
    circuit      court    or     court       of    appeals.              MercyCare        Ins.       Co.    v.
    Wisconsin Comm'r of Ins., 
    2010 WI 87
    , ¶26, 
    328 Wis. 2d 110
    , 
    786 N.W.2d 785
    ;      see       Milwaukee          Metro.      Sewerage          Dist.      v.    City      of
    Milwaukee, 
    2005 WI 8
    , ¶16, 
    277 Wis. 2d 635
    , 
    691 N.W.2d 658
    .
    III
    A
    ¶19     Wisconsin         Stat.    § 893.80(1d),               the    notice         of     claim
    statute,     contains        two       notice      provisions         that       serve      different
    purposes.        Thorp      v.     Town       of    Lebanon,         
    2000 WI 60
    ,    ¶22,      
    235 Wis. 2d 610
    ,         
    612 N.W.2d 59
    ;             Griffin       v.     Milwaukee           Transport
    Servs.,      Inc.,     
    2001 WI App 125
    ,       ¶15,    
    246 Wis. 2d 433
    ,              
    630 N.W.2d 536
    .       When referring to the statute as a whole, we refer
    to it as the "notice of claim statute" in accordance with past
    case law.       See, e.g., E-Z Roll Off, 
    335 Wis. 2d 720
    , ¶46.
    9
    No.        2017AP140
    ¶20       Subsection       (1d)(a)           is        the    "notice        of        injury"
    provision, which allows governmental entities to investigate and
    evaluate         potential      claims.            Griffin,         
    246 Wis. 2d 433
    ,            ¶15.
    Subsection (1d)(b) is the "notice of claim" provision, which
    affords a municipality the opportunity to compromise and settle
    a claim, thereby avoiding costly and time-consuming litigation.
    Id.;     City      of     Racine       v.     Waste          Facility      Siting        Bd.,      
    216 Wis. 2d 616
    , 622, 
    575 N.W.2d 712
     (1998).
    ¶21       Our    inquiry       here    focuses         on    the    notice        of    injury
    provision,         sub.    (1d)(a),          and       its    requirement         that    "written
    notice      of    the     circumstances           of    the    claim"      be   served        on   the
    governmental subdivision "[w]ithin 120 days after the happening
    of    the    event      giving    rise       to    the       claim . . . ."          
    Wis. Stat. § 893.80
    (1d)(a).            Section 893.80(1d)(a) provides that "no action
    may    be    brought       or     maintained            against     any . . . governmental
    subdivision"           unless     a    claimant          files      with    the    governmental
    subdivision a notice of injury:
    (a) Within 120 days after the happening of the event
    giving rise to the claim, written notice of the
    circumstances of the claim signed by the party, agent
    or attorney is served on the volunteer fire company,
    political corporation, governmental subdivision or
    agency and on the officer, official, agent or employee
    under s. 801.11. Failure to give the requisite notice
    shall not bar action on the claim if the fire company,
    corporation, subdivision or agency had actual notice
    of   the  claim   and  the   claimant  shows  to   the
    satisfaction of the court that the delay or failure to
    give the requisite notice has not been prejudicial to
    the defendant fire company, corporation, subdivision
    10
    No.    2017AP140
    or agency or to the defendant officer, official, agent
    or employee . . . .7
    We must interpret § 893.80(1d)(a) to determine what constitutes
    "the happening of the event giving rise to the claim" in this
    nuisance action.
    ¶22    Statutory interpretation begins with the language of
    the statute.           State ex rel. Kalal v. Circuit Court for Dane
    Cty., 
    2004 WI 58
    , ¶45, 
    271 Wis. 2d 633
    , 
    681 N.W.2d 110
    .                           If the
    meaning      of    the   statute   is   plain,      we   need       not   further     the
    inquiry.      
    Id.
    ¶23    The Yacht Club contends that each individual concert
    is     a    separate     "event"   giving        rise    to    a    separate      claim.
    Conversely, the Village asserts in its brief that the "circuit
    court and court of appeals both correctly determined that the
    notice window began to run in August of 2014, when the pavilion
    was completed, and the performances began, and did not reset
    every time there was a performance held."
    ¶24    To resolve this dispute, we turn to the common law of
    nuisance and its operation in this case.                       "It is well settled
    that       every    continuance    of   a    nuisance         is,   in    law,    a   new
    nuisance."         Kull v. Sears, Roebuck & Co., 
    49 Wis. 2d 1
    , 9, 181
    7
    Wisconsin Stat. § 893.80(1d)(b), the notice of claim
    provision, also restricts lawsuits against governmental entities
    unless the potential claimant files: "[a] claim containing the
    address of the claimant and an itemized statement of the relief
    sought is presented to the appropriate clerk or person who
    performs the duties of a clerk or secretary for the defendant
    fire company, corporation, subdivision or agency and the claim
    is disallowed." 
    Wis. Stat. § 893.80
    (1d)(b).
    11
    No.    2017AP140
    N.W.2d 393 (1970) (citing Ramsdale v. Foote, 
    55 Wis. 557
    , 562,
    
    13 N.W. 557
     (1882)); Brown v. Milwaukee Terminal Ry. Co., 
    199 Wis. 575
    ,     590,    
    227 N.W. 385
        (1929)).       This    rule     has   been
    consistently applied throughout our jurisprudence:
    There can be no doubt, under the authorities ancient
    and modern, that an action lies against him who
    erects, and against him who continues a nuisance
    erected by another. The continuance and every use of
    that which is, in its erection and use, a nuisance, is
    a new nuisance, for which the party injured has a
    remedy for his damages.
    Kull; 
    49 Wis. 2d at
    9 (citing Cobb v. Smith, 
    38 Wis. 21
    , 33
    (1875)).
    ¶25     Applied to the facts here, this precedent establishes
    that each use of the performance pavilion that constitutes a
    nuisance, is a new nuisance for which an injured party has a
    remedy for any damages incurred.                  Some concerts may be nuisances
    and some may not.
    ¶26     A hypothetical scenario illustrates this point.                        If
    the    first    concert       held    by    the    Village   in   the   newly       built
    performance pavilion were an unamplified performance by a string
    quartet that concluded by 8:00 p.m., it seems unlikely that such
    a   display     would     offend      the    Yacht    Club   or     those     similarly
    situated so as to occasion the filing of a notice of injury
    within 120 days of the event.                     However, if after the 120 day
    claim period for the first concert had expired the Village then
    held a heavy metal concert lasting until midnight, under the
    Village's argument the Yacht Club would forever lose the ability
    to sue to abate any nuisance caused by the heavy metal concert.
    12
    No.     2017AP140
    ¶27    Thus, for purposes of the notice of claim statute, we
    conclude that each individual concert that is alleged to be a
    nuisance constitutes a new "event" giving rise to a new 120-day
    notice of injury period.
    B
    ¶28    We        examine      next     the       Village's       assertion          that    this
    court's decision in E-Z Roll Off, 
    335 Wis. 2d 720
    , requires a
    determination          in     its    favor.         The       Village     contends         that    the
    purpose     of    the       notice     of    claim       statute       precludes          the    Yacht
    Club's argument here as it did the plaintiff's argument in E-Z
    Roll Off.
    ¶29    In E-Z Roll Off, the plaintiff company was engaged in
    the business of solid waste hauling.                             Id., ¶4.       Oneida County
    executed a contract with another waste hauling company, Waste
    Management, whereby Waste Management would pay a $5.25 per ton
    "tipping fee" for municipal solid waste it delivered to the
    county    solid        waste     facility.             Id.,     ¶5.     All    other       haulers,
    including        E-Z    Roll     Off,       paid    a    lot     more——a      $54.00        per    ton
    tipping fee.            Id.      E-Z Roll Off eventually served the County
    with a notice of injury and subsequently filed suit, claiming
    violations of Wisconsin antitrust law.                          Id., ¶11.
    ¶30    The        circuit      court     granted          summary     judgment         to   the
    County,     dismissing          E-Z     Roll       Off's      complaint       for    failure        to
    timely comply with the statutory notice of claim requirements.
    Id., ¶12.        On appeal, E-Z Roll Off argued that for purposes of
    the   notice       of       claim     statute,          there    was    a     new    injury        and
    13
    No.     2017AP140
    therefore a new claim on each occasion it paid the higher $54.00
    per ton tipping fee.           Id., ¶44.
    ¶31     This    court      rejected      E-Z    Roll        Off's    argument.            The
    reasons for its determination were twofold.                       First, E-Z Roll Off
    "fail[ed]    to     cite       any    authority        applying          the     continuing
    violations     doctrine        to    the     notice        of    claim       statute     under
    Wisconsin law."         Id., ¶46.
    ¶32     Second,      the    court       determined          that     E-Z    Roll     Off's
    interpretation of the notice of claim statute is inconsistent
    with the statute's purpose.                Id.    Specifically, a purpose of the
    notice of claim statute "is to afford governmental entities the
    opportunity to compromise and budget for potential settlement or
    litigation."       Id. (citing Thorp, 
    235 Wis. 2d 610
    , ¶¶23, 28).
    The court concluded that accepting E-Z Roll Off's argument would
    undermine this purpose.              "If the continuing violations doctrine
    were to apply, it would be much more difficult for governmental
    entities to budget for potential litigation."                          E-Z Roll Off, 
    335 Wis. 2d 720
    , ¶46.
    ¶33     Such    a    result      would       create     limitless          exposure      for
    governmental      entities.          "The    legislature          did    not     intend       for
    governmental entities to be exposed to indefinite periods of
    liability for potential violations of 
    Wis. Stat. § 133.18
    .                                   Such
    a result would be unreasonable given the purposes of the notice
    of claim requirements found in § 893.80."                       Id.
    ¶34     The court of appeals here determined that E-Z Roll Off
    controls    the    outcome.          In    the    court     of    appeals'           view,   the
    concerns    that    drove      the    decision        in    E-Z       Roll     Off    "are     as
    14
    No.     2017AP140
    significant in a case involving nuisance claims——where, as the
    Association argues, each continued nuisance is a new nuisance——
    as they are in a case involving alleged antitrust violations."
    Yacht Club at Sister Bay Condo.                   Ass'n, Inc., No. 2017AP140,
    unpublished slip op., ¶25.               Specifically, the court of appeals
    reasoned that the policy behind the notice of claim statute——
    affording governmental entities the opportunity to compromise
    and budget for potential settlement or litigation and shielding
    them from "indefinite periods of liability"——are as germane and
    dispositive in this case as they were in E-Z Roll Off.                        Id.
    ¶35     We    disagree    with    the     court    of    appeals     that     this
    purpose mandates the same conclusion in this case as in E-Z Roll
    Off.     First, the court in E-Z Roll Off explicitly limited its
    holding      to     the    anti-trust     context        when   it    wrote,     "[t]he
    legislature         did   not   intend    for    governmental        entities       to   be
    exposed      to     indefinite     periods       of    liability      for     potential
    violations of § 133.18."                E-Z Roll Off, 
    335 Wis. 2d 270
    , ¶46
    (emphasis added).
    ¶36     Second, acceptance of the Yacht Club's argument here
    does not create the same limitless liability that E-Z Roll Off's
    argument would have in the context of that case.                          In E-Z Roll
    Off, the plaintiff's assertion was that each and every payment
    of the tipping fee constituted a new "event" triggering a new
    notice    of      claim    period.       Here,    in     contrast,     there       is    no
    assertion that each and every concert is a nuisance.                          The Yacht
    Club seeks redress only for those concerts that it alleges to be
    nuisances.          Each concert is a unique event that is different
    15
    No.     2017AP140
    from previous concerts with respect to noise levels and length
    of time.    Some concerts may be nuisances and some may not.
    ¶37     The    notice        of     claim    statute     seeks       to   provide
    governmental entities with sufficient information to allow them
    to budget accordingly for either a settlement or litigation.
    State Dep't of Nat. Res. v. City of Waukesha, 
    184 Wis. 2d 178
    ,
    198, 
    515 N.W.2d 888
     (1994) abrogated on other grounds by State
    ex rel. Auchinleck v. Town of LaGrange, 
    200 Wis. 2d 585
    , 597,
    
    547 N.W.2d 587
     (1996);             Van v. Town of Manitowoc Rapids, 
    150 Wis. 2d 929
    , 933, 
    442 N.W.2d 557
     (Ct. App. 1989)).                     This purpose
    is not compromised by our determination here.                        A governmental
    entity is given enough information to budget for settlement or
    litigation resulting from any concert that is alleged to be a
    nuisance.
    ¶38     Allowing the Yacht Club to serve a written notice of
    injury and bring suit for a future concert that is alleged to be
    a noise nuisance therefore does not contravene the purpose of
    the notice of claim statute.               A municipality is not subject to
    "limitless" liability.             It faces potential liability for each
    discrete    concert      for   a      discrete   120   day     period.        We   thus
    conclude    that   E-Z    Roll     Off   does    not   apply    to   this     nuisance
    action.
    C
    ¶39     Finally, we apply the plain language of 
    Wis. Stat. § 893.80
    (1d)(a) to the written notice of injury filed in this
    action.     The written notice of injury the Yacht Club served on
    the Village states:        "[t]he last use of the pavilion occurred on
    16
    No.    2017AP140
    or about September 1, 2015."                    Wisconsin Stat. § 893.80(1d)(a)
    requires       that       written     notice     of      injury     be    served        on    the
    municipality "[w]ithin 120 days after the happening of the event
    giving rise to the claim . . . ."                     In this case, that means that
    the Yacht Club needed to serve the Village with its written
    notice of injury by December 30, 2015.
    ¶40     The Yacht Club did not serve its written notice of
    injury until March 7, 2016, well after the 120 day deadline.
    Therefore,          the   written      notice       of   injury     was    untimely           with
    respect       to    the     September    1,    2015      concert.         Accordingly,         we
    affirm    the       court    of     appeals'    determination         that      the     written
    notice of injury was not timely filed on this basis.                                  See Yacht
    Club     at        Sister     Bay     Condo.     Ass'n,       Inc.,       No.     2017AP140,
    unpublished slip op., ¶19.
    ¶41     Finally, as stated above, we do not opine on the court
    of   appeals'        determination        that       the    circuit      court        erred    by
    requiring the Yacht Club to present evidence regarding lack of
    prejudice at the motion to dismiss stage.                         See supra, ¶15.               We
    therefore do not upset the court of appeals' direction to remand
    the cause to the circuit court for consideration of whether the
    Village had actual notice of the Yacht Club's claim and was not
    prejudiced by the late filing of the notice of injury.
    ¶42     In sum, we conclude that each concert that is alleged
    to be a nuisance constitutes a separate event for purposes of
    filing a written notice of injury.                         However, because the Yacht
    Club failed to serve its notice of injury within 120 days after
    17
    No.   2017AP140
    the date of the last concert alleged to be a nuisance, its
    written notice of injury was not timely filed.
    ¶43    Accordingly, we affirm in part and reverse in part the
    decision of the court of appeals and remand the cause to the
    circuit court to consider whether the Village had actual notice
    of the Yacht Club's claim and was not prejudiced by the late
    filing of the notice of injury.
    By    the   Court.—The   decision   of   the   court   of     appeals   is
    affirmed in part, reversed in part, and the cause remanded to
    the circuit court.
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    No.   2017AP140
    1