¶ 1. FINE, J.
TOPS Club, Inc., appeals a circuit-court order dismissing its declaratory-judgment complaint against the City of Milwaukee. TOPS's complaint alleged that it is "an educational, charitable and benevolent organization that provides members with education, motivation and group support in attaining and maintaining their physician-prescribed weight goals." It sought a declaration that it is, accordingly, exempt from City taxation by WIS. STAT. §...
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