The court commissioner agreed with the Wrases. The City of Neenah sought a trial de novo. The court specifically found that the intent of the statute was met-the property was protected and it was exempted from the tax rolls. Accordingly, the court dismissed the Wrases' complaint and entered judgment in favor of the City. The Wrases appeal.
Statutory construction is a question of law.
See Trustees of Indiana Univ. Likewise, the application of a statute to an undisputed set of facts presents a question of law. We decide questions of law independently and without deference to the trial court. Statutory analysis begins with an examination of the language of the statute itself to determine whether the language is clear or ambiguous. If the language of a statute is clear, we must give effect to the plain meaning.