Highland Memorial Park, Inc. v. City of New Berlin

Two issues are presented upon this appeal:

1. Is the use of plaintiff’s vacant lands for cemetery purposes prohibited by sec. 157.06, Stats?

2. Are the vacant lands owned by the plaintiff adjoining its cemetery exempt from general property taxes under sec. 70.11 (13), Stats?

Expansion of existing cemetery.

The defendants contend that the proposed use of the vacant lands by the plaintiff is unlawful because such lands are within the specified provisions of the first set of requirements to sec. 157.06 (1), Stats., restricting the location of cemeteries.

Sec. 157.06 (1), Stats., now provides in its…