Legal Opinion
Airport Building Corp. v. Linn County Assessor
Court of Appeals of Iowa
Decided March 31, 1987No. 85-1786PublishedCited by 5 opinions
1Opinion of the Court
DONIELSON, Judge.
The defendants, the Linn County Assessor and Linn County, Iowa, appeal from the district court’s ruling that a building owned by a nonprofit corporation, located on land owned by the City of Cedar Rapids and used for purposes related to the Cedar Rapids Municipal Airport, was exempt from property taxation because the City is the beneficial owner and because it was used for a public purpose. The county and the assessor have appealed, challenging the conclusion that the building is beneficially owned by the City and is therefore exempt from property taxation. We affirm.
The…
2Cases cited12 opinions
- Beier Glass Co. v. BrundigeSupreme Court of Iowa · 1983
- Mitchell Aero, Inc. v. City of MilwaukeeWisconsin Supreme Court · 1969
- Harrison v. DaySupreme Court of Virginia · 1961
- State ex rel. Wisconsin University Building Corp. v. BareisWisconsin Supreme Court · 1950
- Dow City Senior Citizens Housing, Inc. v. Board of ReviewSupreme Court of Iowa · 1975
7 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- City of Osceola v. Board of Review of Clarke CountySupreme Court of Iowa · 1992
- Sorenson v. VisserCourt of Appeals of Minnesota · 1997
- Van Buren County Hospital & Clinics v. Board of ReviewSupreme Court of Iowa · 2002
- City of Oskaloosa v. Board of Review of the City of OskaloosaSupreme Court of Iowa · 1992
- Rollings v. ShipmanMissouri Court of Appeals · 2011