PULSFUS FARMS v. TOWN OF LEEDS

No. 87-1033.

144 Wis.2d 729 (1988)

424 N.W.2d 737

PULSFUS POULTRY FARMS, INC., Larry W. Pulsfus and Jayne E. Pulsfus, Plaintiffs-Respondents, v. TOWN OF LEEDS, a Wisconsin municipal corporation, Defendant-Appellant.

Court of Appeals of Wisconsin.

Decided April 21, 1988.


Attorney(s) appearing for the Case

For the defendant-appellant the cause was submitted on the briefs of Jeffrey P. Clark and Jean M. Williams and Isaksen, Lathrop, Esch, Hart & Clark, of Madison.

For the plaintiffs-respondents the cause was submitted on the brief of Jean G. Setterholm, and DeWitt, Porter, Huggett, Schumacher & Morgan, S.C. of Madison.

Brief of amicus curiae was filed by Richard J. Stadelman, of Shawano, on behalf of Wisconsin Towns Association.

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


EICH, J.

The Town of Leeds appeals from a judgment declaring a layer facility owned and operated by Pulsfus Poultry Farms, Inc., to be exempt from property taxation under sec. 70.111(9), Stats. The issue is whether the facility may be considered "farm ... machinery ... actually used ... in farming" within the meaning of the statute. Resolution of the issue necessarily involves interpretation of the "use-function" test as developed in Revenue Dept. v. Greiling,...

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