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HIGHLAND MEMORIAL PARK, INC. v. NEW BERLIN

No. 326.

67 Wis.2d 363 (1975)

227 N. W. 2d 72

HIGHLAND MEMORIAL PARK, INC., Respondent, v. CITY OF NEW BERLIN and another, Appellants.

Supreme Court of Wisconsin.

Decided March 28, 1975.

Attorney(s) appearing for the Case

For the appellants there was a brief by Schober & Radtke, attorneys, and Mark M. Camp of counsel, all of Wauwatosa, and oral argument by Mr. Camp.

For the respondent there was a brief by Quarles & Brady, attorneys, and Charles Q. Kamps and T. Michael Bolger of counsel, all of Milwaukee, and oral argument by Mr. Kamps.

HANLEY, J.

Two issues are presented upon this appeal:

1. Is the use of plaintiff's vacant lands for cemetery purposes prohibited by sec. 157.06, Stats?

2. Are the vacant lands owned by the plaintiff adjoining its cemetery exempt from general property taxes under sec. 70.11 (13), Stats?

Expansion of existing cemetery.

The defendants contend that the proposed use of the vacant lands by...

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