Court Opinion

ID: 9670209
Source: CourtListenerOpinion
Date Created: 2023-08-24 03:16:42.838586+00
Date Added: 2024-06-11T18:16:03.047616
License: Public Domain

HEFFERNAN, J.
(concurring). I concur in the result and join in that part of the opinion which holds that the property is property exempt under sec. 70.11 (4m), Stats., as a hospital. Because the trial judge did not determine the exemption under sec. 70.11(4) as property owned by a religious institution, it is unnecessary that we consider that question. The holding of nontaxability under sec. 70.11(4) is not essential to the result of the case. I therefore do not join in the portion of the majority opinion that considers the applicability of sec. 70.11 (4).
Justice Abrahamson joins in this concurrence.