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Legal Opinion

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

Supreme Court of Iowa

Decided October 15, 1986No. 85-1745PublishedCited by 1 opinion

1Opinion of the Court

NEUMAN, Justice.

In this appeal from a summary judgment entered in a certiorari action, we consider which of two statutory schemes, chapter 427 or chapter 441 of the 1985 Code of Iowa, dictates the process by which a tax exempt status previously enjoyed by a property owner may be revoked.

Plaintiff South Iowa Methodist Homes, Co. Inc. (SIMH) is the owner of real estate located in Atlantic, Cass County, Iowa. In January 1983, and in preceding years since SIMH acquired ownership of the real estate, it had filed with the county assessor a duly verified statement of objects and uses as required by…

2Cases cited7 opinions

  1. Curtis v. Board of Supervisors of Clinton CountySupreme Court of Iowa · 1978
  2. Le Mars Mutual Insurance Co. of Iowa v. BonnecroySupreme Court of Iowa · 1981
  3. State Ex Rel. McElhinney v. All-Iowa Agricultural Ass'nSupreme Court of Iowa · 1951
  4. Tally v. BrownSupreme Court of Iowa · 1910
  5. William Clairmont, Inc. v. StateNorth Dakota Supreme Court · 1977

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3Cited by1 opinion

  1. Richards v. Iowa Department of RevenueSupreme Court of Iowa · 1987

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