Deutsches Land, Inc. v. City of Glendale

¶ 57. (concurring in part, dissenting in part). I concur in the majority's conclusion that Deutsches Land is not entitled to a 25 percent property tax exemption on the Bavarian Inn; but I dissent from its denial of exemptions for Lots 1, 3, and 4. Because this case is highly fact-intensive, some of the facts will be restated.

¶ 58. Deutsches Land, Inc. is a benevolent association which holds 14 acres of property in the City of *103Glendale for five other benevolent associations. Under Wisconsin law, benevolent associations may seek exemption from property tax for up to 10 acres of their property,…