Friendship Center West, Inc. v. Harman

SCHLEGEL, Presiding Judge.

Appellant Friendship Center West, Inc., a nonprofit corporation and retirement center appeals a district court judgment affirming the Marshalltown Board of Review’s decision denying it tax exempt status. Appellant attacks the district court’s conclusion that it is not entitled to a tax exemption as provided in Iowa Code section 427.1(9). We agree with the district court’s conclusion and affirm the judgment and decree.

Friendship Center West (FCW) was founded in 1984 and incorporated under the Iowa Nonprofit Corporation Act, Iowa Code § 504A.1 et seq. (1983). Its…