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MADISON GENERAL HOSPITAL ASSO. v. MADISON

No. 77-152.

92 Wis.2d 125 (1979)

284 N.W.2d 603

MADISON GENERAL HOSPITAL ASSOCIATION, Plaintiff-Respondent, v. CITY OF MADISON, Defendant-Appellant: GENERAL ELECTRIC COMPANY, Defendant-Respondent: UNITED STATES LEASING CORPORATION, and others, Defendants.

Supreme Court of Wisconsin.

Decided November 6, 1979.

Attorney(s) appearing for the Case

For the appellant the cause was submitted on the briefs of Henry A. Gempeler, city attorney.

For respondent Madison General Hospital Association the cause was submitted on the brief of Eugene O. Gehl, Timothy D. Fenner and Axley, Brynelson, Herrick & Gehl of Madison.

For respondent General Electric Company the cause was submitted on the brief of Frederic J. Brouner, John H. Lederer and Dewitt, McAndrews & Porter, S.C., of Madison.

HEFFERNAN, J.

This case poses a variation on the facts considered in First National Leasing Corp. v. Madison, 81 Wis.2d 205, 260 N.W.2d 251 (1977). In First National Leasing, we held that sec. 70.11(4m), Stats.,1 provided an exemption from taxation for all personal property that was physically used exclusively by nonprofit hospitals. Therein we decided...

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