Milwaukee Regional Medical Center, Inc. v. City of Wauwatosa

735 N.W.2d 156 (Wis. 2007) · Supreme Court of Wisconsin · July 17, 2007 · No. 2005AP1160

Summary

The Wisconsin Supreme Court reviewed whether leased land and a day care facility were exempt from property taxation under Wis. Stat. § 70.11(2) or § 70.11(4). The court held that Milwaukee Regional Medical Center, rather than Milwaukee County, was the beneficial owner of the property and that MRMC was not an educational association, affirming the court of appeals.

Holdings

  1. Under the totality of the circumstances, MRMC, rather than Milwaukee County, was the beneficial owner of the leased land and day-care facility during the tax years at issue; therefore, the property was not exempt from taxation under Wis. Stat. § 70.11(2).
  2. MRMC was not an educational association because it was not substantially and primarily devoted to educational purposes; consequently, the property was not exempt under Wis. Stat. § 70.11(4).
  3. The beneficial-ownership determination applies to the circumstances existing during the tax years at issue and does not preclude a later reassessment if significant changes alter the totality of the circumstances.

Questions Presented

  1. Whether MRMC or Milwaukee County was the beneficial owner of the leased land and day-care facility for purposes of the municipal-property exemption under Wis. Stat. § 70.11(2).
  2. Whether MRMC qualified as an educational association and the property qualified for exemption under Wis. Stat. § 70.11(4).

Disposition

affirmed

Cases Cited (10)

  • Milwaukee Reg'l Med. Ctr., Inc. v. City of Wauwatosa, 2006 WI App 139, 295 Wis. 2d 211, 720 N.W.2d 161(affirmed)
  • St. Elizabeth Hosp., Inc. v. City of Appleton, 141 Wis. 2d 787, 416 N.W.2d 620 (Ct. App. 1987)(followed)
  • Trustees of Indiana University v. Town of Rhine, 170 Wis. 2d 293, 488 N.W.2d 128 (Ct. App. 1992)(followed)
  • City of Franklin v. Crystal Ridge, Inc., 180 Wis. 2d 561, 509 N.W.2d 730 (1994)(followed)
  • State ex rel. Wisconsin University Building Corp. v. Bareis, 257 Wis. 497, 44 N.W.2d 259 (1950)(followed)
  • Mitchell Aero, Inc. v. City of Milwaukee, 42 Wis. 2d 656, 168 N.W.2d 183 (1969)(followed)
  • Gebhardt v. City of West Allis, 89 Wis. 2d 103, 278 N.W.2d 465 (1979)(followed and distinguished)
  • National Foundation of Health, Welfare & Pension Plans, Inc. v. City of Brookfield, 65 Wis. 2d 263, 222 N.W.2d 608 (1974)(followed)
  • Janesville Community Day Care Center, Inc. v. Spoden, 126 Wis. 2d 231, 376 N.W.2d 78 (Ct. App. 1985)(followed)
  • Engineers & Scientists of Milwaukee, Inc. v. City of Milwaukee, 38 Wis. 2d 550, 157 N.W.2d 572 (1968)(distinguished)

Cited In (0)

No citing cases on record yet.

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