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[U] Deutsches Land
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Publisher Description
¶1 Deutsches Land, Inc., appeals from the trial court's grant of summary judgment in favor of the City of Glendale, which determined that Deutsches Land did not meet its burden of proof to establish that it is entitled to a larger exemption for several parcels of its property for the 2001 tax year. On appeal, Deutsches Land insists that: (1) by not ordering judgment for Deutsches Land, the trial court violated the mandate of the court of appeals decision directing judgment to be entered in favor of Deutsches Land, on the basis of the undisputed representations of fact in its "Property Tax Exemption Request" and its "Claim for Recovery of Unlawful Taxes"; (2) in determining tax exemptions for churches or religious, educational and benevolent associations under WIS. STAT.§ 70.11(4) (2001-02),*fn1 the assessor is to determine the amount of "for-profit" use and treat the remainder of "non-profit" and "non-use" as exempt; (3) since portions of the Bavarian Inn and the Fest Hall in Old Heidelberg Park are exempt, ten acres of land necessary for the location and convenience of those buildings are exempt; and (4) the land on which the Bavarian Inn is built and the adjoining parking lot are exempt under the Cudworth*fn2 decision.