Beaver Dam Community Hospitals, Inc. v. City of Beaver Dam

¶ 1. This case concerns a dispute over interpretation of statutory language in a state property tax code exemption that was revised by the legislature in 2009. Respondent, Beaver Dam Community Hospitals, Inc. (the "hospital system"), asserts that its Eagle's Wings facility qualifies for the exemption as property owned and used by "a nonprofit entity that is operated as a facility that is licensed, certified, or registered under ch. 50" of the Wisconsin Statutes, pursuant to Wis. Stat. § 70.11(4)(a) (2009-10).1 Appellant, the City of Beaver Dam, asserts that the facility is not entitled to the…