State (Board of Regents of the University of Wisconsin) v. City of Madison

Two issues are presented on this appeal:(1) Is the land of the Charmany Eesearch Center “agricultural land” within the meaning of sec. 70.116, Stats., and therefore subject to taxation by the city; and(2) Does sec. 70.116, Stats., violate the uniform taxation provision of art. VIII, sec. 1, of the Wisconsin Constitution ?

Agricultural land.

Although the general rule of taxation is that all property, wherever located and by whomever owned, is subject to taxation, with the property owner having the burden of proving that he falls within an exception to that rule, it has been held that an…