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Tax — Property taxes — nursing homes

Tax -- Property taxes -- nursing homes The clause “including benevolent nursing homes” in sec. 70.11(4)(a) is not reasonably interpreted to mean that only benevolent Chapter 50 institutions qualify for the exemption. “The word ‘benevolent,’ found within the clause ‘including benevolent nursing homes,’ clearly modifies ‘nursing homes’; it does not modify ‘facility.’ ‘Facility’ appears in a separate ...

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