Statutory Interpretation

By: Derek Hawkins//February 28, 2018//

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WI Court of Appeals – District IV

Case Name: Mile Bluff Medical Center, Inc., v. Village of Necedah, et al.

Case No.: 2017AP751

Officials: Lundsten, P.J., Kloppenburg and Fitzpatrick, JJ.

Focus: Statutory Interpretation

Mile Bluff Medical Center, Inc., is a non-profit entity that owns and operates a hospital in Mauston. Mile Bluff challenges the taxation of separate properties: three health clinics that Mile Bluff purchased in 2013. Mile Bluff seeks an exemption for these three clinics under WIS. STAT. § 70.11(4m)(a). One of the § 70.11(4m)(a) exemption requirements is that the property not be used as a “doctor’s office.” We agree with the circuit court that Mile Bluff fails to show that the clinics are not “doctor[s’] office[s]” within the meaning of the exemption statute. Accordingly, we affirm.

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Attorney Derek A. Hawkins is the managing partner at Hawkins Law Offices LLC, where he heads up the firm’s startup law practice. He specializes in business formation, corporate governance, intellectual property protection, private equity and venture capital funding and mergers & acquisitions. Check out the website at www.hawkins-lawoffices.com or contact them at 262-737-8825.

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