ST. CLARE HOSPITAL v. CITY OF MONROE

No. 96-0732.

209 Wis.2d 364 (1997)

563 N.W.2d 170

ST. CLARE HOSPITAL OF MONROE, WISCONSIN, INC., Plaintiff-Appellant, v. CITY OF MONROE, Defendant-Respondent.

Court of Appeals of Wisconsin.

Decided March 6, 1997.


Attorney(s) appearing for the Case

For the plaintiff-appellant the cause was submitted on the briefs of Timothy C. Frautschi of Foley & Lardner of Milwaukee and orally argued by Timothy C. Frautschi.

For the defendant-respondent the cause was submitted on the brief of Robert Horowitz of Stafford, Rosenbaum, Rieser & Hansen of Madison and Rex A. Ewald of Ewald Law Offices, S.C. and orally argued by Robert Horowitz.

For Wisconsin Health and Hospital Association, Inc. an amicus curiae brief was submitted by Timothy A. Hartin of Wisconsin Health and Hospital Association of Madison.

Before Eich, C.J., Dykman, P.J., and Roggensack, J.


DYKMAN, P.J.

St. Clare Hospital of Monroe, Wisconsin, Inc. (St. Clare) appeals from a judgment declaring that its new clinic building is not exempt from 1993 property taxes and dismissing its action against the City of Monroe to recover property taxes paid under protest. St. Clare argues that the property on which the tax was assessed was exempt from taxation under § 70.11(4m)(a), STATS. We conclude that the property was "used as a doctor's office," and as such...

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