ABRAHAMSON, J.
The City of Racine levied property taxes for the years 1971-74 on a residence owned by the Midtown Church of Christ, a Wisconsin religious corporation. The Church refused to pay the taxes and brought an action claiming that the property was exempt under sec. 70.11 (4), Stats., which exempts from general property taxes "property owned and used exclusively . . . by churches or religious . . . associations . . . including property owned and used for housing...
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