Iowa Lakes Foundation v. Board of Review of Emmet County

DONIELSON, Presiding Judge.

The appellant, Iowa Lakes Foundation, was denied its claim for exemption from real estate taxes by the Emmet County Board of Review. Following a trial, the district court held that the Foundation failed to prove that its property is used solely for charitable or benevolent objects and is thus not qualified for property tax exemption. Although the trial court enlarged its findings and conclusions in response to the Foundation’s Iowa R.Civ.P. 179(b) motion, he did not amend them. On appeal, the Foundation argues that the real estate it owns upon which it built…