FRIENDSHIP VILLAGE v. MILWAUKEE

No. 94-1877.

194 Wis.2d 787 (1995)

535 N.W.2d 111

FRIENDSHIP VILLAGE OF GREATER MILWAUKEE, INC. and Freedom Village, Inc., Plaintiffs-Respondents, v. CITY OF MILWAUKEE, Defendant-Appellant.

Court of Appeals of Wisconsin.

Decided May 23, 1995.


Attorney(s) appearing for the Case

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

For the plaintiffs-respondents the cause was submitted on the briefs of David L. Kinnamon, Michael J. Conlan and Patricia A. Hintz of Quarles & Brady, of Milwaukee. There was oral argument by David L. Kinnamon.

Amicus Curiae brief was filed by Claire Silverman of Madison, for League of Wisconsin Municipalities.

Amicus Curiae brief was filed by James E. Doyle, attorney general and Gerald S. Wilcox, assistant attorney general, for Wisconsin Department of Revenue.

Before Wedemeyer, P.J., Fine and Schudson, JJ.


WEDEMEYER, P.J.

The City of Milwaukee appeals from a judgment that directs Freedom Village, Inc.'s ten-acre property tax exemption to be calculated sequentially rather than simultaneously.1 The City claims that § 70.11, STATS., requires the ten-acre exemption to be calculated by taking each building footprint2 plus land convenient to that building before...

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