Care Initiatives v. Board of Review

ANDREASEN, Justice.

Appellant Care Initiatives (Care) is a nonprofit corporation which owns or leases forty-one nursing homes including its Cre-stón, Iowa, nursing home facility, Crestón Manor Care Center (Crestón Manor). The question raised in this appeal is whether Care is entitled to a charitable exemption from property taxes as provided in Iowa Code section 427.1(9) (1989) on Crestón Manor. 1 The county assessor, the county board of review, and the district court in turn have denied the exemption. We agree.

I. Background.

Crestón Manor, along with forty-four other Iowa facilities, was…