Ritchie v. City of Green Bay

The following opinion was filed April 3, 1934:

Wickhem, J.

At the time of the assessment of the tax the property involved was held by Green Bay Lodge No. 359, Loyal Order of Moose, under a land contract, and the question presented is whether the interest of the lodge as such vendee constituted it an “owner” under sec. 70.11 (4), Stats., which reads as follows:

“(4) Personal property owned by any . . . benevolent association, . . . fraternal societies, orders or associations operating under the lodge system, . . . and the real property necessary for the location and convenience of the buildings…