Legal Opinion
Janesville Community Day Care Center, Inc. v. Spoden
Court of Appeals of Wisconsin
Decided September 12, 1985No. 84-834PublishedCited by 18 opinions
1Opinion of the CourtDykman, J.
The City of Janesville and its assessor appeal from a judgment declaring the property of Janesville Community Day Care Center, Inc., exempt from general property taxation under sec. 70.11(4), Stats. The issue is whether the center qualifies as an “educational . . . association” under that statute. Because we conclude that it does, we affirm.
Respondent operated a licensed child day-care facility in rented space from 1969 until 1980. In 1980, respondent purchased and renovated a former Janesville public school building. The city assessed taxes on respondent’s real and personal property in 1981…
2Cases cited17 opinions
- Ball v. District No. 4, Area BoardWisconsin Supreme Court · 1984
- Exxon Corp. v. Department of Revenue of Wis.Supreme Court of the United States · 1980
- Noll v. Dimiceli's, Inc.Court of Appeals of Wisconsin · 1983
- Department of Revenue v. Exxon Corp.Wisconsin Supreme Court · 1979
- American Motors Corp. v. Department of Industry, Labor & Human RelationsWisconsin Supreme Court · 1981
12 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Upthegrove Hardware, Inc. v. Pennsylvania Lumbermans Mutual Insurance Co.Court of Appeals of Wisconsin · 1988
- St. Clare Hospital of Monroe, Wisconsin, Inc. v. City of MonroeCourt of Appeals of Wisconsin · 1997
- Kickers of Wisconsin, Inc. v. City of MilwaukeeCourt of Appeals of Wisconsin · 1995
- L.H. v. D.H.Court of Appeals of Wisconsin · 1987
- In Re the Appeal of Chapel Hill Day Care Center, Inc.Court of Appeals of North Carolina · 2001
13 more not listed; retrieve them via the Exa API.