Covenant Healthcare System, Inc. v. City of Wauwatosa

¶ 59. (dissenting). To encourage non-profit hospitals to care for the sick, the legislature provides a property tax exemption for non-profit hospitals. See Wis. Stat. § 70.11(4m)(a); St. Clare Hosp. of Monroe v. City of Monroe, 209 Wis. 2d 364, 369, 563 N.W.2d 170 (Ct. App. 1997). But the tax exemption for property used exclusively by a non-profit *555for hospital purposes "does not apply to property used ... as a doctor's office." Wis. Stat. § 70.ll(4m)(a).1

¶ 60. The rules applicable to interpreting Wis. Stat. § 70.11(4m) and applying the statute to the undisputed facts in the present case are…