Pulsfus Poultry Farms, Inc. v. Town of Leeds

This is a review of a decision by the court of appeals, Pulsfus Farms v. Town of Leeds, 144 Wis. 2d 729, 424 N.W.2d 737 (Ct. App. 1988), which affirmed a judgment of the Circuit Court for Columbia County, Honorable Earl J. McMahon, Judge. The circuit court found that a layer house and its contents, owned by Pulsfus Poultry Farms, Inc., (Pulsfus), constituted farm machinery used in farming and was exempt from taxation pursuant to sec. 70.111(9), Stats. 1983-84. The Town of Leeds (Town) was ordered to reimburse Pulsfus for the taxes illegally assessed, levied and collected on the property. The…