Legal Opinion

Parshall Christian Order v. BD. OF R., ETC.

Supreme Court of Iowa

Decided February 17, 1982No. 65844PublishedCited by 16 opinions

1Opinion of the Court

UHLENHOPP, Justice.

In this appeal we determine whether certain property is entitled to tax exemption under section 427.1(9), The Code 1979 (property of religious, literary, and charitable societies).

Robert E. and Joyce A. Parshall are married and have two teenage sons. They moved from California to Iowa in 1973 and purchased a tract of 155 acres near Hamilton, Iowa. That property, which is the subject of this appeal, consists primarily of rolling timberland with the exception of thirty-five acres which are tillable. Several structures are situated on the property, including a two-story house,…

2Cases cited18 opinions

  1. Church v. BullockTexas Supreme Court · 1908
  2. Dow City Senior Citizens Housing, Inc. v. Board of ReviewSupreme Court of Iowa · 1975
  3. South Iowa Methodist Homes, Inc. v. Board of ReviewSupreme Court of Iowa · 1970
  4. St. John the Baptist Greek Catholic Church v. GengorSupreme Court of New Jersey · 1937
  5. Trustees of Pencader Presbyterian Church v. GibsonSupreme Court of Delaware · 1941

13 more not listed; retrieve them via the Exa API.

3Cited by16 opinions

  1. Community Lutheran School v. Iowa Department of Job ServiceSupreme Court of Iowa · 1982
  2. Friendship Center West, Inc. v. HarmanCourt of Appeals of Iowa · 1990
  3. Waushara County v. GrafCourt of Appeals of Wisconsin · 1990
  4. Iowa West Racing Ass'n v. Iowa Department of RevenueSupreme Court of Iowa · 1988
  5. Merged Area (Education) VII v. Board of Review of City of WaterlooSupreme Court of Iowa · 1982

11 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API