Glen Haven Homes, Inc. v. Mills County Board of Review

CARTER, Justice.

Appellant, Glen Haven Homes, Inc. (Glen Haven), is the plaintiff in an action contesting the determination of a claimed property tax exemption by the defendant-appellee, Mills County Board of Review (board of review). It challenges what it asserts to have been an erroneous decree. The action was heard in the district court as an “appeal in equity” sanctioned by Iowa Code section 441.39 (1991). 1

The issues were resolved in the district court by a ruling on a motion for summary judgment. The court concluded that the undisputed facts were substantially the same as those before…