Legal Opinion

Kickers of Wisconsin, Inc. v. City of Milwaukee

Court of Appeals of Wisconsin

Decided October 17, 1995No. 94-2140PublishedCited by 8 opinions

1Opinion of the CourtSchudson, J.

The issue in this case is whether Kickers of Wisconsin, Inc., a youth soccer organization, qualifies as an "educational association" entitled to property tax exemption pursuant to § 70.11(4), STATS., which exempts up to ten acres of property owned and used by various educational, benevolent, and religious organizations. The trial court concluded, inter alia, that "the predominant purpose of [Kickers] is recreational" and, therefore, that Kickers was not an educational association entitled to the property tax exemption. We agree and affirm.

I. BACKGROUND

Kickers is seeking an exemption for a…

2Cases cited8 opinions

  1. Gross v. HoffmanWisconsin Supreme Court · 1938
  2. Waushara County v. GrafWisconsin Supreme Court · 1992
  3. Friendship Village of Greater Milwaukee, Inc. v. City of MilwaukeeCourt of Appeals of Wisconsin · 1993
  4. Janesville Community Day Care Center, Inc. v. SpodenCourt of Appeals of Wisconsin · 1985
  5. Trustees of Indiana University v. Town of RhineCourt of Appeals of Wisconsin · 1992

3 more not listed; retrieve them via the Exa API.

3Cited by8 opinions

  1. Deutsches Land, Inc. v. City of GlendaleWisconsin Supreme Court · 1999
  2. Southwest Airlines Co. v. State of Wisconsin Department of RevenueWisconsin Supreme Court · 2021
  3. St. Clare Hospital of Monroe, Wisconsin, Inc. v. City of MonroeCourt of Appeals of Wisconsin · 1997
  4. Deutsches Land, Inc. v. City of GlendaleCourt of Appeals of Wisconsin · 1997
  5. Milwaukee Symphony Orchestra, Inc. v. Wisconsin Department of RevenueCourt of Appeals of Wisconsin · 2009

3 more not listed; retrieve them via the Exa API.

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