St. Elizabeth Hospital, Inc. v. City of Appleton

The City of Appleton appeals a judgment that exempted St. Elizabeth Hospital's "First Care” unit from real and personal property taxes under sec. 70.11(4m), Stats. We conclude that this immediate care service is used exclusively for the purpose of the hospital within the meaning of the statute, and affirm the judgment.

The parties filed with the trial court an agreed upon "statement of facts,” supplemented by certain exhibits and deposition testimony. From this evidence, the relevant facts may be summarized as follows:

St. Elizabeth Hospital provides walk-in medical care services in its…