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JANESVILLE COMMUNITY DAY CARE v. SPODEN

No. 84-834.

126 Wis.2d 231 (1985)

376 N.W.2d 78

JANESVILLE COMMUNITY DAY CARE CENTER, INC., Plaintiff-Respondent, v. Frank SPODEN and the City of Janesville, Defendants-Appellants.

Court of Appeals of Wisconsin.

Decided September 12, 1985.

Attorney(s) appearing for the Case

For the defendants-appellants the cause was submitted on the brief of Berta S. Hoesly, city attorney, and Waldemar Klimczyk, assistant city attorney, of Janesville.

For the plaintiff-respondent the cause was submitted on the brief of Dennis L. Hansch and Nowlan & Mouat of Janesville.

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

DYKMAN, J.

The City of Janesville and its assessor appeal from a judgment declaring the property of Janesville Community Day Care Center, Inc., exempt from general property taxation under sec. 70.11 (4), Stats.1 The issue is whether the center qualifies as an "educational . . . association" under that statute. Because we conclude that it does, we affirm.

Respondent operated a licensed...

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