Alonzo Cudworth Post No. 23 v. City of Milwaukee

The law of this state as to tax exemptions for religious, educational, charitable, benevolent associations and veterans’ organizations is clear. Memorial halls occupied by organizations of United States war veterans are specifically exempted from property taxation with provision for “taxing in part” any portion of such memorial hall not used for exempt purposes and used for pecuniary profit. It is, however, not always clear how these statutes apply to a particular fact situation. To help in such application of the law to the facts of this case, we begin with a brief legislative history.

Legisla…