Village of Lannon v. Wood-Land Contractors, Inc.

¶ 1. In this action to collect unpaid personal property taxes, Wood-Land Contractors, Inc., (Wood-Land) seeks review of a court of appeals' decision that affirmed the circuit court's grant of summary judgment in favor of the Village of *161Lannon (Lannon).1 It contends that its equipment is tax exempt under Wis. Stat. § 70.111(20) (1999-2000).2

¶ 2. Specifically, Wood-Land argues that the court of appeals erred in applying the "primary purpose" of the business test rather than the use of the equipment test. We agree, and conclude that neither the language of the statute nor our prior cases…