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ST. ELIZABETH HOSPITAL v. APPLETON

No. 87-0835.

141 Wis.2d 787 (1987)

416 N.W.2d 621

ST. ELIZABETH HOSPITAL, INC., a Wisconsin corporation, Plaintiff-Respondent, v. CITY OF APPLETON, a municipal corporation, et al., Defendant-Appellant.

Court of Appeals of Wisconsin.

Decided October 6, 1987.

Attorney(s) appearing for the Case

For the defendant-appellant there was a brief by David G. Geenen, of Appleton.

For the plaintiff-respondent there was a brief by Robert E. Koenig of von Briesen & Purtell, S.C., of Milwaukee.

For the Wisconsin Hospital Association, there was an amicus curiae brief by Mari E. Nahn, general counsel, Wisconsin Hospital Association of Madison.

Before Cane, P.J., LaRocque and Myse, JJ.

CANE, P.J.

The City of Appleton appeals a judgment that exempted St. Elizabeth Hospital's "First Care" unit from real and personal property taxes under sec. 70.11(4m), Stats. We conclude that this immediate care service is used exclusively for the purpose of the hospital within the meaning of the statute, and affirm the judgment.

The parties filed with the trial court an agreed upon "statement of facts," supplemented by certain

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