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UNIVERSITY MEDICAL FOUNDATION v. CITY OF MADISON

No. 02-1473.

267 Wis.2d 504 (2003)

2003 WI App 204

671 N.W.2d 292

UNIVERSITY OF WISCONSIN MEDICAL FOUNDATION, INC., Plaintiff-Appellant, v. CITY OF MADISON, Defendant-Respondent, CITY OF MIDDLETON, City of Monona, City of Verona, City of Waterloo, Village of DeForest, Village of McFarland, Village of Mt. Horeb, Village of Palmyra, and Village of Waunakee, Defendants.

Court of Appeals of Wisconsin.

Decided September 25, 2003.

Attorney(s) appearing for the Case

On behalf of the plaintiff-appellant, the cause was submitted on the briefs of Joseph A. Pickart, Kristina E. Somers and David J. Hanson of Michael Best & Friedrich LLP, Milwaukee. There was oral argument by Joseph A. Pickart.

On behalf of the defendant-respondent, the cause was submitted on the brief of and oral argument by Robert Horowitz of Stafford Rosenbaum LLP, Madison.

A nonparty brief was filed by Robert L. Gordon of Weiss Berzowski Brady LLP, for Wisconsin Association of Assessing Officers and South Eastern Wisconsin Assessors Association, Grant Langley and Gregg Hagopian, for City of Milwaukee.

Before Deininger, P.J., Dykman and Lundsten, JJ.

¶ 1. DEININGER, P.J.

University of Wisconsin Medical Foundation, Inc., appeals a judgment dismissing its claim for property tax exemptions under WIS. STAT. §§ 70.11(4) and 70.11(25) (2001-02)1 on summary judgment. Because we conclude that, on the undisputed facts of record, the medical clinics at issue do not qualify for exemption under either subsection, we affirm the appealed judgment.

BACKGROUND

¶...

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