Legal Opinion
Village of Lannon v. Wood-Land Contractors, Inc.
Court of Appeals of Wisconsin
Decided December 26, 2002No. 02-0236PublishedCited by 3 opinions
1Opinion of the Court
*882BROWN, J.
¶ 1. Wisconsin allows certain property to be exempt from general property taxes. One of these exemptions is for logging equipment. Wisconsin Stat. § 70.111(20) (1999-2000),1 entitled "Logging Equipment," gives an exemption for "[a]ll equipment used to cut trees, to transport trees in logging areas or to clear land of trees for the commercial use of forest products." Wood-Land Contractors, Inc., is in the business of clearing land for developers. Incidental to its business, it cuts trees, removes them from the developers' land, produces logs, firewood and wood chips from these trees…
2Cases cited13 opinions
- Ladish Malting Co. v. Wisconsin Department of RevenueCourt of Appeals of Wisconsin · 1980
- Friendship Village of Greater Milwaukee, Inc. v. City of MilwaukeeCourt of Appeals of Wisconsin · 1993
- Wisconsin Department of Revenue v. GreilingWisconsin Supreme Court · 1983
- State (Board of Regents of the University of Wisconsin) v. City of MadisonWisconsin Supreme Court · 1972
- Town of Avon v. OliverCourt of Appeals of Wisconsin · 2002
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3Cited by3 opinions
- Village of Lannon v. Wood-Land Contractors, Inc.Wisconsin Supreme Court · 2003
- Village of Lannon v. Wood-Land Contractors, Inc.Wisconsin Supreme Court · 2003
- Village of Lannon v. Wood-Land Contractors, Inc.Court of Appeals of Wisconsin · 2002