(concurring). The City of Bloomer's ability to ignore its own bidding rules is the basis of this appeal. The issue identified by the majority is whether the City has the power to exercise discretion to accept an untimely bid. The majority without limitation has said that the City does have such power and further speaks in language that implies that the City has the power to disregard any of its bidding rules. My answer to the limited question of whether the City has the power to accept late bids is that it may, but only under *828limited circumstances. My answer to the broader question is that the City has the power to ignore its own bidding rules only when the noncompliance with the rule is not material and does not jeopardize the integrity of the bidding process. See Dillingham Constr., Inc. v. Milwaukee Metro. Sewerage Dist., 629 F.Supp. 406 (E.D. Wis. 1986).
In this case the bid was received one and one-half hours late and under circumstances that provide some assurance that the delay in submitting the bid did not provide an opportunity for manipulation or alteration of the bid to the detriment of the other bidders. Under these circumstances, if it can be determined that the tardiness was not material and acceptance will not compromise the integrity of the bidding process, the majority is correct in deciding that the City has the power to exercise discretion to receive the tardy bid. However, there must be a judicial determination of whether these criteria are met in this case. The City does not have the power to ignore the bidding rules it established if these criteria are not met. See id.
The majority does not limit the power of the City to exercise its discretion, fails to establish criteria upon which we review the City's exercise of discretion and does not address whether the City properly exercised its discretion in this case. Without such limitations the majority opinion throws open to the City's exercise of discretion all bidding rules. While one readily understands why the City wished to accept a bid $80,000 lower than the timely bids that were submitted, ability to obtain the lowest bid in its future lettings will be substantially compromised if the rules of bidding are not meaningful and enforced so as to create a level playing field for all participating in the bidding process. I fear that the broad language, the lack of *829limitation and the lack of a standard to review the City's exercise of discretion all invite mischief that will seriously compromise the legitimacy of the bidding process.