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TDS REALESTATE INV. CORP. v. MADISON

No. 89-0153.

151 Wis.2d 530 (1989)

445 N.W.2d 53

TDS REALESTATE INVESTMENT CORPORATION and Central State Telephone Co., Plaintiffs-Respondents, v. CITY OF MADISON, a municipal corporation, Defendant-Appellant.

Court of Appeals of Wisconsin.

Decided June 27, 1989.

Attorney(s) appearing for the Case

For the defendant-appellant the cause was submitted on the briefs of Henry A. Gempeler, city attorney, and Larry W. O'Brien, assistant city attorney.

For the plaintiffs-respondents the cause was submitted on the brief of Michael J. Westcott and Edith F. Merila, and Axley Brynelson, of Madison.

Before Dykman, Eich and Sundby, JJ.

SUNDBY, J.

This is an action for declaratory relief. TDS Realestate Investment Corporation and Central State Telephone Co. seek a declaration that the real estate used by Central State in part for operating purposes and in part for nonoperating purposes is subject to proportional assessment for taxation under sec. 76.38(8), Stats. We conclude that it is not and therefore reverse the order and judgment.

The facts...

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