In Marina Fontana v. Village of Fontana-on-Geneva Lake, 111 Wis. 2d 215, 330 N.W.2d 211 (1983), the village attempted to avoid a recovery by a taxpayer of illegal property taxes levied on the taxpayer's real estate by claiming that it had underpaid taxes legitimately due on certain personal property located on the same premises. The supreme court interpreted similarly worded predecessors to the statutes before us now and concluded that such an offset was improper.