Court Opinion

ID: 9678992
Source: CourtListenerOpinion
Date Created: 2023-08-24 06:37:55.174019+00
Date Added: 2024-06-11T18:17:09.421604
License: Public Domain

Robert W. Hansen, J.
(dissenting). The statute involved (sec. 70.11 (4), Stats.) is clear and unmistakable in language and intent. The legislature has exempted from taxation property owned and used by “educational . . . associations.” This is in addition to the tax exemption granted to “educational institutions offering regular courses 6 months in the year.” The legislature goes beyond tax exemption for schools, colleges and universities to encourage the growth and development of nongovernmental associations that are educational in their work and purpose.
Is the appellant, an incorporated association of engineers and scientists in Milwaukee, such an educational association? The majority opinion accurately lists its activities: Use of its facilities for meetings, the purpose of which is to educate engineers and technicians on current developments, etc.; lectures and classes; a speech class; institutes for professional engineers; speakers for Career Days at local high schools; vocational-guidance counseling; publication of Milwaukee Engineering magazine; publishing an annual directory with articles on recent developments in the fields of engineering and science; conducting educational films series; publishing reports on urban problems such as pollution, flood control and transportation. If these are not educational activities, what are they? If the association which has them as its reason for being is not an educational associa*563tion, what type of association would be considered educational?
The majority opinion concedes that these are educational activities but finds them to be “continuing education.” What else? Pre-diploma education is the function of “educational institutions offering regular courses.” Post-diploma education, continuing after the sheepskin is presented is the only field in which “educational associations” have reason for existence. The majority opinion observes that the continuing education here involved “partakes also of the promotion of the general welfare of the engineering and scientific professions as well as the upgrading of professional competence of individual engineers and scientists.” What’s wrong with that? That could stand as a definition of the purpose of vocational and professional education beyond the undergraduate level. Self-improvement is not outside the educational process. To upgrade professional competence of individuals participating is a legitimate purpose and reason for being of educational associations.
Of course, the engineering society’s activities are in the field of continuing education. Education is a lifelong process. It does not end with getting a degree or diploma. Where in the statute does it state that educational associations providing continuing education are outside the exemption granted? The majority opinion reassures itself that it is strictly construing the statute here involved. It does more than that. It amends the statute to exclude educational associations in the field of continuing education. Actually, it may very well have repealed the tax exemption for educational associations, for, if this association is not an educational association, it is difficult to see anywhere in the state a group that could or would be so considered.