Engineers & Scientists of Milwaukee, Inc. v. City of Milwaukee

One who seeks to have his property exempt from taxation is required to bring himself within the terms of the exemption statute. This court has frequently stated that taxation is the rule and that exemption from taxation is the exception. In Bethel Convalescent Home v. Richfield (1961), 15 Wis. 2d 1, 4, 111 N. W. 2d 913, we quoted with approval the rule stated in Madison Aerie No. 623 F. O. E. v. Madison (1957), 275 Wis. 472, 476, 82 N. W. 2d 207:

“ ‘Statutes exempting property from taxation are to be strictly construed and all doubts are resolved in favor of its taxability. To be entitled to…