Legal Opinion
Richards v. Iowa Department of Revenue
Supreme Court of Iowa
Decided October 21, 1987No. 86-1121PublishedCited by 27 opinions
1Opinion of the Court
LAVORATO, Justice.
In this judicial review proceeding we must decide whether the district court erred in upholding the decision of the director of revenue to allow a property tax exemption to Northcrest, Inc. Upon our review under the substantial evidence standard of Iowa Code section 17A.19(8)(f) (1981), 1 we conclude the court was correct and affirm.
Northcrest is the operator of a nonprofit community for elderly people in Ames. 2 Since its inception in 1962 Northcrest has received exemptions under both the federal and state tax laws because of its charitable status. See 26 U.S.C. §…
2Cases cited26 opinions
- Jackson County Public Hospital v. Public Employment Relations BoardSupreme Court of Iowa · 1979
- City of Davenport v. Public Employment Relations BoardSupreme Court of Iowa · 1978
- Davenport Water Co. v. Iowa State Commerce CommissionSupreme Court of Iowa · 1971
- Norland v. Iowa Department of Job ServiceSupreme Court of Iowa · 1987
- Hoekstra v. Farm Bureau Mutual Insurance Co.Supreme Court of Iowa · 1986
21 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Christie v. Rolscreen Co.Supreme Court of Iowa · 1989
- Downing v. Iowa Department of TransportationSupreme Court of Iowa · 1987
- Richards v. Iowa Department of Revenue & FinanceSupreme Court of Iowa · 1990
- Atrium Village, Inc. v. Board of ReviewSupreme Court of Iowa · 1987
- Care Initiatives v. Board of ReviewSupreme Court of Iowa · 1993
22 more not listed; retrieve them via the Exa API.