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VILLAGE OF LANNON v. WOOD-LAND CONTRACTORS

No. 02-0236.

259 Wis.2d 879 (2002)

2003 WI App 7

659 N.W.2d 95

VILLAGE OF LANNON, Plaintiff-Respondent, v. WOOD-LAND CONTRACTORS, INC., Defendant-Appellant, Mary L. BARNEKOW, Defendant.

Court of Appeals of Wisconsin.

Decided December 26, 2002.

Attorney(s) appearing for the Case

On behalf of the defendant-appellant, the cause was submitted on the briefs of Robert F. Klaver, Jr. and James J. Carrig of Niebler, Pyzyk, Klaver & Wagner LLP of Menomonee Falls.

On behalf of the plaintiff-respondent, the cause was submitted on the brief of Mark G. Blum of Hippenmeyer, Reilly, Moodie & Blum, S.C. of Waukesha.

Before Nettesheim, P.J., Brown and Anderson, JJ.

¶ 1. BROWN, J.

Wisconsin allows certain property to be exempt from general property taxes. One of these exemptions is for logging equipment. WISCONSIN STAT. § 70.111(20) (1999-2000),1 entitled "Logging Equipment," gives an exemption for "[a]ll equipment used to cut trees, to transport trees in logging areas or to clear land of trees for the commercial use of forest products." Wood...

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