Court of Appeals of Wisconsin January 26, 2006, No. 2004AP3061 (Lake Country Racquet & Athletic Club, Inc. v. Morgan)

DYKMAN, J.

¶ 1. Lake Country Racquet and Athletic Club, Inc., and four other for-profit health clubs (collectively "Lake Country") appeal from a partial summary judgment and a summary judgment dismissing their constitutional challenges to the portion of Wis. *505Stat. § 70.11(12)(a) (2003-2004)1 exempting from taxation property owned by Young Men's Christian Associations (YMCAs).