Legal Opinion
Manitowoc Co. v. City of Sturgeon Bay
Court of Appeals of Wisconsin
Decided December 11, 1984No. 83-2340PublishedCited by 11 opinions
1Opinion of the CourtCane, J.
The Manitowoc Company appeals a judgment dismissing its claims for a refund of property taxes paid to the City of Sturgeon Bay. The judgment also dismissed Manitowoc’s request for declaratory relief from future tax assessments. Manitowoc contends that two graving docks used in the construction and repair of ships are manufacturing machines that are exempt from property taxes. The trial court determined that the graving docks are not exempt because they are not used exclusively for manufacturing as required by sec. 70.11(27), Stats.
The Wisconsin Department of Revenue cross-appeals the trial…
2Cases cited12 opinions
- Lister v. Board of Regents of the University of Wisconsin SystemWisconsin Supreme Court · 1976
- Engineers & Scientists of Milwaukee, Inc. v. City of MilwaukeeWisconsin Supreme Court · 1968
- City of Kenosha v. StateWisconsin Supreme Court · 1967
- Niagara Mohawk Power Corp. v. WanamakerAppellate Division of the Supreme Court of the State of New York · 1955
- Wisconsin's Environmental Decade, Inc. v. Public Service CommissionCourt of Appeals of Wisconsin · 1980
7 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Sharp v. Tyler Pipe Industries, Inc., Texas Court of Appeals, 3rd District (Austin)1996
- Wisconsin Public Service Corp. v. Public Service Commission of WisconsinCourt of Appeals of Wisconsin · 1990
- Pabst Brewing Co. v. City of MilwaukeeCourt of Appeals of Wisconsin · 1985
- Stoneco, Inc. v. LimbachOhio Supreme Court · 1990
- Geis v. City of Fond Du LacCourt of Appeals of Wisconsin · 1987
6 more not listed; retrieve them via the Exa API.