# Forensic Audit: Land Acquisitions & Closed Sessions

**Target:** Town of Wilson 55.361-Acre Acquisition
**Primary Source:** City of Sheboygan Resolution No. 86-26-27 & Purchase and Sale Agreement (10th Regular Common Council Meeting, August 17, 2026)

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## Part 1: Documented Facts (Primary Record)

- **Action:** Common Council adopted Resolution 86-26-27 on August 17, 2026 (10-0 roll-call vote). Sponsors: Alderpersons Mitchell and Perrella. Motion to adopt by Boorse, seconded by Close.
- **Property:** ~55.361 acres of vacant land located on the south side of Weeden Creek Road and the east side of Moenning Road, Town of Wilson, Sheboygan County, Wisconsin.
- **Parcel Numbers:**
  - `59030454780`
  - `59030454810`
  - `59030454815`
  - `59030454782`
- **Sellers:** Mark A. Pearce, Catherine A. Pearce, Rachel A. Olig, Matthew G. Pearce, and Mitchell J. Pearce.
- **Financial Terms:** Total purchase price of **$1,937,635.00** ($35,000.00/acre for 55.361 acres), payable in full at closing. Funded via 2026 budget amendment: Capital Fund - Development - Land (Acct. No. 400400-621100) / Capital Fund - Debt Proceeds (Acct. No. 101-493000).
- **Municipal Purpose:** City's Southside Sanitary Sewer Interceptor Project. City initiated negotiations under Wis. Stat. § 32.05(2a) for easement interests; owners elected fee-simple sale of full parcels in lieu of condemnation.
- **Procedural Context:** Closed session 7:16 PM to 7:53 PM (37 minutes); the minutes cite Wis. Stat. § 19.85(1)(g); the property-purchase exemption is § 19.85(1)(e); resolution adopted in open session; meeting adjourned 7:55 PM.

## Part 2: SheVegas Editorial Analysis & Perspective

- **The Transparency Gap:** The figures were legally disclosed in the public packet, and I found no local press coverage of the vote afterward. A $1.94M land commitment moved through a 37-minute closed session in the August dead-cycle.
- **Valuation Context:** At $35,000/acre - reported at the same per-acre figure as the Amazon sale, to be confirmed - the city paid a steep multiple over agricultural use value for interceptor land, with money committed before a shovel hits the ground.

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*Verified line-by-line against the August 17, 2026 council packet on October 3, 2026. Part 1 is verbatim from the record. Part 2 is SheVegas editorial analysis.*