Orange City Municipal Hospital v. Board of Review of Sioux County

CARTER, Justice.

Plaintiff, Orange City Municipal Hospital and Clinic (the municipal hospital), an administrative department of Orange City, appeals from a district court order upholding the property-tax assessment on assisted-living facilities and independent-living facilities owned and operated by the municipal hospital. The municipal hospital asserts that it is entitled to the exemption provided to the properties of municipal corporations in Iowa Code section 427.1(2) (1999). The local board of review urges, and the district court concluded, that the statutory exemption was not available to…