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RIVER FALLS v. ST. BRIDGET'S CATHOLIC CHURCH

No. 93-2637.

182 Wis.2d 436 (1994)

513 N.W.2d 673

CITY OF RIVER FALLS, Plaintiff-Respondent, v. ST. BRIDGET'S CATHOLIC CHURCH OF RIVER FALLS, Defendant-Appellant.

Court of Appeals of Wisconsin.

Decided February 15, 1994.

Attorney(s) appearing for the Case

For the defendant-appellant the cause was submitted on the briefs of Edward W. Matchett of Davison & Vlack of River Falls.

For the plaintiff-respondent the cause was submitted on the brief of Steven B. Goff of Bye, Krueger & Goff, S.C., of River Falls.

For the the State of Wisconsin an amicus curiae brief was submitted by James E. Doyle, attorney general, and Alan Lee, assistant attorney general.

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

MYSE, J.

St. Bridget's Catholic Church of River Falls appeals a judgment ordering it to pay to the City of River Falls charges associated with the cost of providing water for public fire protection (PFP) under § 196.03(3)(b), STATS.1 The church contends that the trial court erred by concluding that § 196.03(3)(b) imposes a fee and not an unconstitutional tax on otherwise tax exempt...

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