Wisconsin Evangelical Lutheran Synod v. City of Prairie Du Chien

DYKMAN, J.

The Wisconsin Evangelical Lutheran Synod appeals from a summary judgment in favor of the city of Prairie du Chien. The Synod’s complaint demanded a refund of property taxes paid under protest. The court held that certain parcels of the Synod’s real property did not qualify for an exemption from general property taxes under sec. 70.11(4), Stats. (1979-80). Because we conclude the Synod’s properties are statutorily exempt, but that its constitutional claims are without merit, we affirm in part and reverse in part.

Facts

The Synod owns a 30-acre preparatory academy in Prairie du Chien…