Madison General Hospital Ass'n v. City of Madison

The sole issue in the appeal of Madison General Hospital Association is whether such hospital association has standing to bring a declaratory judgment action seeking a determination that certain property leased and used by it is exempt from taxation.

So we do not reach nor seek to resolve the question of whether the leased property involved is or is not exempt from taxation. For background or frame of reference purposes only, we note that the hospital here has leased from certain companies equipment used by it in conjunction with the regular activities of the hospital. The leasing agreements…