Columbus Park Housing Corp. v. City of Kenosha

SHIRLEYS. ÁBRAHAMSON, C.J.

¶ 47. 0dissentin-g). Applying a strict but reasonable interpretation to tax exemption statutes,1 I would affirm the decision of the court of appeals and the judgment of the circuit court. I dissent because the majority opinion's approach is more strict than reasonable.

¶ 48. The issue in this case is whether Columbus Park Housing Corp., a not-for-profit benevolent housing association, is entitled to a tax exemption under Wis. Stat. § 70.11(4). The City of Kenosha stipulated that Columbus Park is a benevolent association within the meaning of § 70.11(4). Indeed, the…