Saint Joseph's Hospital of Marshfield, Inc. v. City of Marshfield

¶ 1. This case involves a property tax exemption dispute between the City of Marshfield and St. Joseph's Hospital. The Hospital owns a child care facility used primarily by Hospital employees and employees of Marshfield Clinic. The City denied the Hospital's request for property tax-exempt status for the child care center. The Hospital sought judicial review, and the circuit court granted summary judgment in favor of the City. The Hospital appeals. We reverse the circuit court and remand for further proceedings.

Background

¶ 2. St. Joseph's Hospital is a non-profit corporation. The buildings in…