United Rentals, Inc. v. City of Madison
Court of Appeals of Wisconsin
1Opinion of the CourtHigginbotham, J.
¶ 1. United Rentals, Inc. appeals an order granting summary judgment to the City of Madison in United Rentals' action for a refund of 2002 and 2003 taxes paid to the City for rented personal property. United Rentals argues that the property is exempt from taxation under Wis. Stat. § 70.111(22) (2003-2004). We disagree, and therefore affirm the circuit court order.
FACTS
¶ 2. The following stipulated facts are taken from the summary judgment record. United Rentals, Inc. is an equipment rental company with a subsidiary branch location in the City of Madison. The rental property United Rentals…
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