court intended to make such a broad holding, that issue would have been dispositive of the issue whether the county could collect the costs of extinguishing the fire. As already discussed, however, the court instead denied recovery because it concluded that the government was not the actual victim of the crime committed. State v. Evans, 181 Wis. 2d 978, 984, 512 N.W.2d 259, 261 (Ct. App. 1994), likewise provides no support for Howard-Hastings's position that a governmental entity cannot be a "victim." In Evans, the police sought reimbursement for lost "buy money," money used to purchase controlled substances in order to obtain a conviction. Id. at 979, 512 N.W.2d at 259. This court denied reimbursement, concluding that the police were not the 12 N.W.2d 259, 261 (Ct. App. 1994)
holding that the state police is a state agency holding that defendant could not be required to reimburse state for buy money in drug case because the state was not a victim holding that a state agency created under state law was a state actor holding a fiveyear old drug conviction is probative of a defendants state of mind in a drug conspiracy case holding that a state application for relief had not been properly filed because it was not accompanied by an oath as required by state law