Merged Area (Education) VII v. Board of Review of City of Waterloo

LeGRAND, Justice.

This is an appeal from a decree denying a property tax exemption claimed by Merged Area (Education) VII a/k/a Hawkeye Institute of Technology (Hawkeye). We affirm the trial court.

Our review is de novo. Southside Church of Christ of Des Moines v. Des Moines Board of Review, 243 N.W.2d 650, 651 (Iowa 1976). The taxpayer has the burden to prove the exemption. Iowa Methodist Hospital v. Board of Review of the City of Des Moines, 252 N.W.2d 390, 391 (Iowa 1977). All doubt concerning an exemption is resolved in favor of taxation. Id., Jones v. Iowa State Tax Commission, 247 Iowa…