Grace Episcopal Church v. City of Madison

BEILFUSS, Reserve Judge.

Grace Episcopal Church and Presbyterian Student Center Foundation appeal from a judgment upholding the City of Madison’s levy of special charges for maintenance of the State Street Mall/Capitol Concourse. The appellants are religious institutions exempt from general property taxes under sec. 70.11(4), Stats., and they argue that the maintenance charge is a general property tax. They also argue that the maintenance charge does not satisfy the requirements for a special charge under sec. 66.60(16), Stats., and is arbitrary, unreasonable and discriminatory. We conclude…