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BEAVER DAM HOSPITALS v. CITY OF BEAVER DAM

Nos. 2011AP1479, 2011AP2693.

822 N.W.2d 491 (2012)

344 Wis.2d 278

2012 WI App 102

BEAVER DAM COMMUNITY HOSPITALS, INC., Plaintiff-Respondent, v. CITY OF BEAVER DAM, Defendant-Appellant.

Court of Appeals of Wisconsin.

Opinion Filed August 23, 2012.

Attorney(s) appearing for the Case

On behalf of the defendant-appellant, the cause was submitted on the briefs of Amie B. Trupke of Stafford Rosenbaum LLP, Madison.

On behalf of the plaintiff-respondent, the cause was submitted on the briefs of Kevin L. Ferguson of Hall, Render, Killian, Heath & Lyman, P.C.

A non-party brief was filed by Margaret M. Derus and Don M. Millis of Reinhart Boerner Van Deuren S.C., for Wisconsin Association Of Homes & Services For The Aging, Inc., Wisconsin Hospital Association And Rural Wisconsin Health Cooperative.

Before LUNDSTEN, P.J., SHERMAN and BLANCHARD, JJ.

BLANCHARD, J.

¶ 1 This case concerns a dispute over interpretation of statutory language in a state property tax code exemption that was revised by the legislature in 2009. Respondent, Beaver Dam Community Hospitals, Inc. (the "hospital system"), asserts that its Eagle's Wings facility qualifies for the exemption as property owned and used by "a nonprofit entity that is operated as a facility that is licensed, certified...

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