Court Opinion

ID: 9577775
Source: CourtListenerOpinion
Date Created: 2023-08-21 21:38:01.122257+00
Date Added: 2024-06-11T13:21:15.606312
License: Public Domain

FINE, J.
(dissenting). In my view, the uncontro-verted evidentiary submissions establish without a doubt that the Kickers of Wisconsin, Inc., is an "educational association" as that term is used in § 70.11(4), STATS. See Trustees of Indiana Univ. v. Town of Rhine, 170 Wis. 2d 293, 302-304, 488 N.W.2d 128, 131-132 (Ct. App. 1992); Janesville Community Day Care Ctr., Inc. v. Spoden, 126 Wis. 2d 231, 236-241, 376 N.W.2d 78, 81-83 (Ct. App. 1985). It is settled that "educational" is not limited to " 'formal academic curricula.'" Trustees of Indiana Univ., 170 Wis. 2d at 302, 488 N.W.2d at 131. (Citation omitted.) The Kickers have an admirable record of teaching our state's youngsters not only the principles of soccer, but, more significantly, the principles of sportsmanship, teamwork, and life. In my view, this is not a "relatively 'close call,'" as the Majority believes. Majority op. at 685.
Although I conclude that the Kickers is an "educar tional association" under § 70.11(4), STATS., I am uncertain whether, on this record, the property for which the exemption is sought is "necessary for convenience and location of buildings," as is also required by § 70.11(4), and would hear oral argument on that issue.