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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