St. Luke's Hospital Ass'n v. City of Milwaukee

In 1957 the legislature enacted sec. 70.11 (4m), Stats., 1 which exempts from ad valorem taxes property of nonprofit hospitals which is “used exclusively for the purposes of any hospital of 10 beds or more devoted primarily to the diagnosis, treatment or care of the sick, injured or deformed, . . .” There is no question St. Luke’s is a nonprofit hospital of more than 10 beds and is devoted primarily to the diagnosis, treatment, and care of the sick. No claim of exemption is made under sec. 70.11 (4) as a benevolent institution. The narrow issue is whether the properties involved are used…