KICKERS OF WISCONSIN, INC. v. MILWAUKEE

No. 94-2140.

197 Wis.2d 675 (1995)

541 N.W.2d 193

KICKERS OF WISCONSIN, INC., a/k/a Milwaukee Kickers Soccer Club, Plaintiff-Appellant-Cross Respondent, v. CITY OF MILWAUKEE, Defendant-Respondent-Cross Appellant.

Court of Appeals of Wisconsin.

Decided October 17, 1995.


Attorney(s) appearing for the Case

For the plaintiff-appellant-cross respondent the cause was submitted on the briefs of Foley & Lardner with Timothy C. Frautschi and Susan A. La Budde, of Milwaukee.

For the defendant-respondent-cross appellant the cause was submitted on the briefs of Grant F. Langley, city attorney, and Gregg C. Hagopian, assistant city attorney, of Milwaukee.

Before Sullivan, Fine and Schudson, JJ.


SCHUDSON, J.

The issue in this case is whether Kickers of Wisconsin, Inc., a youth soccer organization, qualifies as an "educational association" entitled to property tax exemption pursuant to § 70.11(4), STATS., which exempts up to ten acres of property owned and used by various educational, benevolent, and religious organizations. The trial court concluded, inter alia, that "the predominant purpose of [Kickers] is recreational" and, therefore, that Kickers...

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