DAY, J.
This is a review of an unpublished decision of the court of appeals reversing a decision of the circuit court for Dane County, Honorable Richard J. Callaway, Judge, which had held that an action subject to a three-year statute of limitation was barred if brought on the third-year anniversary date of the accrual of that action. We affirm the court of appeals.
The only question considered on this review is whether sec. 990.001(4)(a) and (d), Stats.,
applies to
statutes of limitation for purposes of computing the period of limitation. Specifically, the question is whether the day upon which a cause of action accrues,
is included in computing the period of limitation. Since a question of statutory interpretation is a question of law, we review such questions without deference to the decisions of the trial or appellate courts.
State v. Walworth County Circuit Court,
167 Wis. 2d 719, 723, 482 N.W.2d 899 (1992);
Marriage of Long v. Long,
127 Wis. 2d 521, 526, 381 N.W.2d 350 (1986). We hold that sec. 990.001(4)(a) and (d), Stats., does apply to statutes of limitation time computations, absent a specific statutory directive to the contrary.
The day the cause of action accrues is not to be included in computing the time period for statute of limitation purposes.
Plaintiff-appellant, Nancy Pufahl (hereinafter Pufahl), alleges in her amended complaint that on May 1, 1988, while driving home, "a police car pulled along side her vehicle .... When Pufahl stopped and asked the Madison police to help her, she was instead removed from her car and physically assaulted . . . verbally assaulted and terrified. She was forcibly removed from the scene, in restraints, and imprisoned in the squad car. She was then taken to detention and spent until May 2,1988, according to Dane County Jail records, in imprisonment." Subsequently, Pufahl brought suit against David Couper,
Chief of Police of the City of Madison Police Department, certain Madison police officers, and the City of Madison (hereinafter Williams) as a result of this arrest and detention. However, Pufahl did not commence her action until May 1, 1991, the third-year anniversary date of her arrest.
Assuming the cause of action accrued on May 1, 1988, and assuming the application of a three-year statute of limitations, under sec. 893.54, Stats.,
we conclude that the filing of an action on May 1,1991 was timely.
The trial court held that sec. 990.001(4), Stats., did not apply and dismissed Pufahl's action as untimely. The court of appeals, applying sec. 990.001(4), Stats.,
reversed. We affirm the court of appeals. Since this issue is dispositive and settles the matter, we do not reach the other issues raised by Pufahl in her brief to this court.
Williams cites
Siebert v. Jacob Dudenhoefer Co.,
178 Wis. 191, 194, 188 N.W. 610 (1922) which stated that, "where the time is to be computed from a certain date, that in the computation the day of the date is to be excluded, and where the computation is from a certain event the date of that event must be included."
Sie-bert,
however, may no longer be considered controlling on this point. This court quite clearly distinguished and limited the
Siebert
decision in
Hale v. Hale,
275 Wis. 369, 82 N.W.2d 305 (1957). In
Hale,
the first substantive decision concerning sec. 990.001(4)(a) and (d), Stats., since the enactment of that chapter in 1951 and the 1955 amendments, this court held that a complaint served on December 9, 1955 for an accident which occurred on December 9,1953 was still timely under a two-year limitations period for filing a notice or in lieu
thereof a complaint pursuant to the then governing statute.
In doing so, the
Hale
court explicitly rejected the holding and rationale of
Siebert
as follows:
"[Siebert]
was decided prior to the adoption by the legislature of any statute for computing time expressed in
years... Siebert v. Jacob Dudenhoefer Co., supra,
is no longer of any value as a precedent on the issue of how to compute the two-year period prescribed by sec. 330.19(5), Stats."
Hale,
275 Wis. 2d at 371.
This point was emphasized again in
Cuisinier v. Sattler,
88 Wis. 2d 654, 655-657, 277 N.W.2d 776 (1979). This court stated unequivocally that, "[t]he relevance of sec. 990.001, Stats., and its subsections to computations of periods of limitation was settled in
Hale v. Hale,
275 Wis. 369, 82 N.W.2d 305 (1957). Sub-secs. (a) and (d) of sec. 990.001(4) were the focus of this court's attention in
Hale
....
Hale
squarely held that the provisions of sec. 990.001, Stats., expressed the legislative intent with respect to how a period of limitations was to be computed." Accordingly, in
Cuisinier
it was determined that the last day on which the plaintiff could have filed her action to comply with the statute of
limitations would have been July 5, 1976, the third anniversary of the injury's occurrence.
Finally, the statutory changes since
Siebert,
contained in sec. 990.001(4)(d), Stats., quite explicitly discard any differential treatment between dates and events in computing periods of limitation. The legislature likewise rejected this distinction in other time computation sections of the statutes.
See, e.g.,
sec. 801.15(1)(b), Stats.
The same analysis which confines
Siebert
would apply to distinguish the other cases cited by petitioners,
e.g. North Shore M. Co. v. Frank W. Blodgett, Inc.,
213 Wis. 70, 250 N.W. 841 (1933) and
Terbush v. Boyle,
217 Wis. 636, 259 N.W. 859 (1935), which came after
Siebert,
but before
Hale
and the statutory changes which necessitated the
Hale
decision.
Williams' next argument centers upon sec. 893.04, Stats., which concerns the accrual date for period of limitations computations.
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DAY, J.
This is a review of an unpublished decision of the court of appeals reversing a decision of the circuit court for Dane County, Honorable Richard J. Callaway, Judge, which had held that an action subject to a three-year statute of limitation was barred if brought on the third-year anniversary date of the accrual of that action. We affirm the court of appeals.
The only question considered on this review is whether sec. 990.001(4)(a) and (d), Stats.,
applies to
statutes of limitation for purposes of computing the period of limitation. Specifically, the question is whether the day upon which a cause of action accrues,
is included in computing the period of limitation. Since a question of statutory interpretation is a question of law, we review such questions without deference to the decisions of the trial or appellate courts.
State v. Walworth County Circuit Court,
167 Wis. 2d 719, 723, 482 N.W.2d 899 (1992);
Marriage of Long v. Long,
127 Wis. 2d 521, 526, 381 N.W.2d 350 (1986). We hold that sec. 990.001(4)(a) and (d), Stats., does apply to statutes of limitation time computations, absent a specific statutory directive to the contrary.
The day the cause of action accrues is not to be included in computing the time period for statute of limitation purposes.
Plaintiff-appellant, Nancy Pufahl (hereinafter Pufahl), alleges in her amended complaint that on May 1, 1988, while driving home, "a police car pulled along side her vehicle .... When Pufahl stopped and asked the Madison police to help her, she was instead removed from her car and physically assaulted . . . verbally assaulted and terrified. She was forcibly removed from the scene, in restraints, and imprisoned in the squad car. She was then taken to detention and spent until May 2,1988, according to Dane County Jail records, in imprisonment." Subsequently, Pufahl brought suit against David Couper,
Chief of Police of the City of Madison Police Department, certain Madison police officers, and the City of Madison (hereinafter Williams) as a result of this arrest and detention. However, Pufahl did not commence her action until May 1, 1991, the third-year anniversary date of her arrest.
Assuming the cause of action accrued on May 1, 1988, and assuming the application of a three-year statute of limitations, under sec. 893.54, Stats.,
we conclude that the filing of an action on May 1,1991 was timely.
The trial court held that sec. 990.001(4), Stats., did not apply and dismissed Pufahl's action as untimely. The court of appeals, applying sec. 990.001(4), Stats.,
reversed. We affirm the court of appeals. Since this issue is dispositive and settles the matter, we do not reach the other issues raised by Pufahl in her brief to this court.
Williams cites
Siebert v. Jacob Dudenhoefer Co.,
178 Wis. 191, 194, 188 N.W. 610 (1922) which stated that, "where the time is to be computed from a certain date, that in the computation the day of the date is to be excluded, and where the computation is from a certain event the date of that event must be included."
Sie-bert,
however, may no longer be considered controlling on this point. This court quite clearly distinguished and limited the
Siebert
decision in
Hale v. Hale,
275 Wis. 369, 82 N.W.2d 305 (1957). In
Hale,
the first substantive decision concerning sec. 990.001(4)(a) and (d), Stats., since the enactment of that chapter in 1951 and the 1955 amendments, this court held that a complaint served on December 9, 1955 for an accident which occurred on December 9,1953 was still timely under a two-year limitations period for filing a notice or in lieu
thereof a complaint pursuant to the then governing statute.
In doing so, the
Hale
court explicitly rejected the holding and rationale of
Siebert
as follows:
"[Siebert]
was decided prior to the adoption by the legislature of any statute for computing time expressed in
years... Siebert v. Jacob Dudenhoefer Co., supra,
is no longer of any value as a precedent on the issue of how to compute the two-year period prescribed by sec. 330.19(5), Stats."
Hale,
275 Wis. 2d at 371.
This point was emphasized again in
Cuisinier v. Sattler,
88 Wis. 2d 654, 655-657, 277 N.W.2d 776 (1979). This court stated unequivocally that, "[t]he relevance of sec. 990.001, Stats., and its subsections to computations of periods of limitation was settled in
Hale v. Hale,
275 Wis. 369, 82 N.W.2d 305 (1957). Sub-secs. (a) and (d) of sec. 990.001(4) were the focus of this court's attention in
Hale
....
Hale
squarely held that the provisions of sec. 990.001, Stats., expressed the legislative intent with respect to how a period of limitations was to be computed." Accordingly, in
Cuisinier
it was determined that the last day on which the plaintiff could have filed her action to comply with the statute of
limitations would have been July 5, 1976, the third anniversary of the injury's occurrence.
Finally, the statutory changes since
Siebert,
contained in sec. 990.001(4)(d), Stats., quite explicitly discard any differential treatment between dates and events in computing periods of limitation. The legislature likewise rejected this distinction in other time computation sections of the statutes.
See, e.g.,
sec. 801.15(1)(b), Stats.
The same analysis which confines
Siebert
would apply to distinguish the other cases cited by petitioners,
e.g. North Shore M. Co. v. Frank W. Blodgett, Inc.,
213 Wis. 70, 250 N.W. 841 (1933) and
Terbush v. Boyle,
217 Wis. 636, 259 N.W. 859 (1935), which came after
Siebert,
but before
Hale
and the statutory changes which necessitated the
Hale
decision.
Williams' next argument centers upon sec. 893.04, Stats., which concerns the accrual date for period of limitations computations. Section 893.04, Stats., directs that the statute of limitation for a given action be computed from the time that cause of action "accrues." Williams argues both that Pufahl's cause of action accrued on May 1, 1988, when Pufahl was
arrested, and that sec. 893.04, Stats., requires the accrual date to be included for time computation purposes. The statutory interpretation question we address, therefore, is assuming Pufahl's cause of action accrued on May 1, 1988, would the accrual date itself be included for time computation purposes.
Williams insists that "[b]ecause sec. 893.04 expressly states that the date of accrual triggers the running of the statute of limitations in any given case, the date of accrual must be included as the first day in calculating this time period." However, sec. 893.04, Stats., does not address time computation. It says nothing about when or how accrual is to be determined, and it says nothing about whether the first day is computed or not. In the overall statutory scheme, the purpose of sec. 893.04, Stats., is merely to identify that point at which one is entitled to
begin
time computation. Directives as to when a specific cause of action accrues are left to other statutes.
We must conclude, therefore, that sec. 893.04, Stats., does not command that the accrual date itself be included for time computation purposes.
Williams points out that sec. 990.001(4)(a) and (d), Stats., does not expressly refer to statutes of limitation. More importantly, as Pufahl points out, "[n]othing in either Chapter 990 or Chapter 893 indicates, in any manner whatsoever, that the legislature intended to exempt Chapter 893 from the general rules of statutory construction." We hold that sec. 990.001(4), Stats., does apply to statutes of limitation, absent some specific statutory directive to the contrary. The court of appeals in the case before us analyzed the statutes as follows:
Section 893.04 establishes the accrual date as 'the time that the cause of action accrues. . . .' The accrual date is the first day. Sections 990.001(4)(a) and (d) Stats., direct us to exclude the first day. Section 893.04 does not require us to include the first day in the computation.
We agree.
Finally, Williams argues that the word "within" in sec. 893.54, Stats., implicitly excludes the anniversary date. "Within" three years, he suggests, equals "inside" three years which equals "before" three years, thereby excluding the anniversary date. We hold that "within," under sec. 990.001, Stats., of necessity, includes the anniversary date as well when the statute excludes the first day in time computation.
By the Court.
— The decision of the court of appeals is affirmed and the cause remanded for further proceedings not inconsistent with this opinion.