Milwaukee Regional Medical Center, Inc. v. City of Wauwatosa

LOUIS B. BUTLER, JR., J.

¶ 79. {concurring in part, dissenting in part). The majority concludes that the Milwaukee Regional Medical Center ("MRMC") is the beneficial owner of the day care facility located on public land owned by Milwaukee County ("County"). Majority op., ¶ 64. As a result, the majority reasons, MRMC does not qualify for a property tax exemption *88under Wis. Stat § 70.11(2). Majority op., ¶¶ 5, 78. The majority also concludes that MRMC does not qualify for the § 70.11(4) tax exemption as an educational association. 7<i.1

¶ 80. Regarding the issue of beneficial ownership, I agree…