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LADISH MALTING CO. v. DEPT. OF REVENUE

Nos. 79-495, 79-496, 79-497, 79-498.

98 Wis.2d 496 (1980)

297 N.W.2d 56

LADISH MALTING CO., a Wisconsin corporation, Plaintiff-Respondent, v. Wisconsin DEPARTMENT OF REVENUE, Defendant-Appellant, TOWN OF AZTALAN, Defendant.

Court of Appeals of Wisconsin.

Decided August 21, 1980.

Attorney(s) appearing for the Case

For the defendant-appellant there were briefs by Bronson C. La Follette, attorney general, and E. Weston Wood, assistant attorney general, and oral argument by John C. Murphy, assistant attorney general.

For the plaintiff-respondent there was a brief by John A. Hazelwood and Elwin J. Zarwell, Quarles & Brady of Milwaukee, and oral argument by John A. Hazelwood.

Before Gartzke, P.J., Bablitch, J. and Dykman, J.

BABLITCH, J.

This is an appeal by the Wisconsin Department of Revenue (department) from a judgment determining that certain property used by the Ladish Malting Company (taxpayer) in the manufacture of malt was exempt from property taxes under sec. 70.11(27), Stats. The taxpayer brought four separate actions seeking declaratory judgment and a refund of taxes paid to the defendant Town of Aztalan from 1974 through 1977 based on the department's assessments. The town...

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