Legal Opinion
Iowa Methodist Hospital v. Board of Review
Supreme Court of Iowa
Decided April 20, 1977No. 2-57516PublishedCited by 17 opinions
1Opinion of the Court
LeGRAND, Justice.
This is an appeal in two consolidated tax assessment cases involving property operated by Iowa Methodist Hospital, the plaintiff, as a nursing home. The issues are identical in each case except as to the time involved. The appeal by the Board of Review concerns an assessment for 1973 taxes payable in 1974. The appeal by Jim Maloney, et al, relates to 1972 taxes payable in 1973. In both cases the trial court held the property exempt from taxation. In each case we reverse.
Throughout the opinion we refer to Iowa Methodist Hospital as the Hospital; to the Board of Review of the…
2Cases cited5 opinions
- Dow City Senior Citizens Housing, Inc. v. Board of ReviewSupreme Court of Iowa · 1975
- South Iowa Methodist Homes, Inc. v. Board of ReviewSupreme Court of Iowa · 1970
- Evangelical Lutheran Good Samaritan Society v. Board of Review of Des MoinesSupreme Court of Iowa · 1972
- Northwest Community Hospital v. Board of ReviewSupreme Court of Iowa · 1975
- Casey v. Bonded Collections of St. Cloud, Inc.Court of Appeals of Minnesota · 1986
3Cited by17 opinions
- Iowa Auto Dealers Ass'n v. Iowa Department of RevenueSupreme Court of Iowa · 1981
- Richards v. Iowa Department of RevenueSupreme Court of Iowa · 1987
- Eldertrust of Florida, Inc. v. Town of EpsomSupreme Court of New Hampshire · 2007
- Atrium Village, Inc. v. Board of ReviewSupreme Court of Iowa · 1987
- Evangelical Lutheran Good Samaritan Society v. Board of ReviewCourt of Appeals of Iowa · 1978
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