01/18/95 Northern States Power Company V. Mark D‪.‬

WILCOX, J. This is a review of an unpublished decision of the court of appeals, which affirmed the circuit court's dismissal of Northern States Power Company's 42 U.S.C. sec. 1983 claim relating to the constitutionality of sec. 71.04(5) (d)1, STATS. (1975). *fn1 Both the circuit court and the court of appeals held that Northern's claim was precluded from consideration. They did so, however, on different grounds. The circuit court of Dane County, Hon. Jack Aulick presiding, dismissed Northern's sec. 1983 claim based on res judicata principles. The court of appeals concluded that Northern had failed to avail itself of statutorily required administrative remedies prior to pursuing its sec. 1983 claim. The issue on review here is: Whether a sec. 1983 claim, relating to the constitutionality of a state tax, is available to a taxpayer who has pursued all administrative and judicial remedies without fully presenting its constitutional arguments to the Tax Appeals Commission as required. We conclude that it is not.