Dominican Nuns v. City of La Crosse

The City of La Crosse appeals from a summary judgment requiring it to refund 1984 and 1985 real estate taxes paid by a religious order, The Dominican Nuns, on certain property located in the city. The dispositive issue is whether the property, although vacated by the order, remained "[p]roperty owned and used exclusively by ... [a] religious ... association[]” and was thus exempt from property taxation under sec. 70.11(4), Stats.

The case was decided by the trial court on an agreed statement of facts, and because the issue is solely one of law, we owe no deference to the court’s decision.…