State ex rel. Wisconsin University Building Corp. v. Bareis

The problem presented to the board of review at its hearing on the confirmation of the assessment was as to the ownership of the particular property sought to be taxed. It has been ruled too often to permit doubting now that exemptions from taxation are acceptable when the property has been acquired and used by and for the benefit of the state. Taking property out from among the assessables and using it in a qualified and warranted service has the support of the doctrine that property owned by a state is *501exempt from taxation. There is authority for that policy long recognized in this state:…