GRACE EPISCOPAL v. MADISON

No. 85-0282.

129 Wis.2d 331 (1986)

385 N.W.2d 200

In the Matter of the Special Assessments for Maintenance of & Improvements to State Street Mall—Capitol Concourse, City of Madison, Dane County, Wisconsin: GRACE EPISCOPAL CHURCH and Presbyterian Student Center Foundation, Appellants, v. CITY OF MADISON, Respondent.

Court of Appeals of Wisconsin.

Decided February 6, 1986.


Attorney(s) appearing for the Case

For the appellants the cause was submitted on the briefs of Kristine A. Euclide and Janice N. Bensky and Stafford, Rosenbaum, Rieser & Hansen of Madison.

For the respondent the cause was submitted on the brief of Henry A. Gempeler, city attorney, and James M. Voss, assistant city attorney.

Before Gartzke, P.J., Dykman, J., and Bruce F. Beilfuss, Reserve Judge.


BEILFUSS,

Reserve Judge. Grace Episcopal Church and Presbyterian Student Center Foundation appeal from a judgment upholding the City of Madison's levy of special charges for maintenance of the State Street Mall/Capitol Concourse. The appellants are religious institutions exempt from general property taxes under sec. 70.11(4), Stats., and they argue that the maintenance charge is a general property tax. They also argue that the maintenance charge does not satisfy the...

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