G. Heileman Brewing Co. v. City La Crosse

This is an appeal by the G. Heileman Brewing Co., Inc., from an order dismissing four actions, each demanding the return of money paid for a property tax assessment. The actions pertain to the years 1974 through 1977. 1 The state cross-appeals from the portion of the trial court's order which held that the court had jurisdiction to hear Heileman's actions. We conclude that the trial court had jurisdiction and that the plaintiff's complaints did not state claims, and therefore affirm the trial court's order. In early 1979 the G. Heileman Brewing Co., Inc. learned that the Circuit Court for Jefferson County 2 held that certain large and valuable property peculiar to the brewing industry was exempt from property tax because it was manufacturing property or specific processing equipment and not real estate. 3 Heileman owned similar property upon which it had paid property taxes from the time manufacturing property was exempted from that tax in 1974. It filed a written claim for return of the taxes in July 1979. The claims were denied, and these four suits resulted.