South Iowa Methodist Homes, Inc. v. Board of Review

— I must respectfully dissent.

The narrow point to be decided is the meaning of the word “used” in section 427.1(9). The exemption is to “all grounds and buildings used by” the listed organizations. It is evident the plaintiff must base its claim here upon the contention that it is a “charitable” society or institution, and it is not contended otherwise.

The majority suggests there is considerable merit in the argument the statute is so plain and free from doubt or ambiguity that there is no room for construction. I cannot agree. What is a “use” for the designated purposes has been discussed in…