NORTHWEST AIRLINES v. WI DEPT. OF REVENUE

No. 2004AP319.

717 N.W.2d 280 (2006)

2006 WI 88

NORTHWEST AIRLINES, INC., Plaintiff-Appellant-Cross-Respondent, v. WISCONSIN DEPARTMENT OF REVENUE, Defendant-Respondent-Cross-Appellant, Midwest Airlines, Inc., Intervening Defendant-Respondent-Cross-Appellant.

Supreme Court of Wisconsin.

Decided July 7, 2006.


Attorney(s) appearing for the Case

For the plaintiff-appellant-cross-respondent there were briefs by Donald K. Schott, David D. Wilmoth, Kevin M. Long, Brian D. Winters, and Quarles & Brady LLP, Milwaukee, and oral argument by Donald K. Schott.

For the defendant-respondent-cross-appellant the cause was argued by Mary E. Burke, assistant attorney general, with whom on the briefs was Peggy A. Lautenschlager, attorney general.

For the intervening defendant-respondent-cross-appellant there were briefs by Joseph D. Kearney, Milwaukee; Robert H. Friebert, William B. Guis, Matthew W. O'Neill, Michael Mishlove, and Friebert, Finerty & St. John, S.C., Milwaukee, and oral argument by Robert H. Friebert.


ON CERTIFICATION FROM THE COURT OF APPEALS

¶ 1 DAVID T. PROSSER, J.

In 2001 the Wisconsin legislature created an ad valorem tax exemption for air carrier companies that satisfy either of two criteria for operating a hub facility in this state. The purpose of the exemption is to maintain Wisconsin's air transportation system, protect existing jobs, encourage the development of additional air transportation facilities, and preserve the state's competitiveness...

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