By: WISCONSIN LAW JOURNAL STAFF//March 29, 2012//
By: WISCONSIN LAW JOURNAL STAFF//March 29, 2012//
Wisconsin Court of Appeals
Civil
Tax — personal property tax — educational associations
Educational Credential Evaluators Inc. (Evaluators) appeals a circuit court order granting summary judgment in favor of the City of Milwaukee, rejecting Evaluators’ claim for a personal property tax exemption. Evaluators argues that it is entitled to an exemption as an “educational association” under Wis. Stat. § 70.11(4)(a) (2009-10). We affirm the order because we conclude that the facts stipulated by the parties do not demonstrate that Evaluators is “substantially and primarily devoted to educational purposes.” Not recommended for publication in the official reports.
2011AP1706 Educational Credential Evaluators Inc. v. City of Milwaukee
Dist I, Milwaukee County, Kahn, J., Blanchard, J.
Attorneys: For Appellant: Teuber, Robert B., Milwaukee; For Respondent: Moschella, Vincent D., Milwaukee