Care Initiatives v. Board of Review of Wapello County

SACKETT, Judge.

This is an appeal from a determination by the trial court that plaintiff-appellee Care Initiatives was entitled to a property tax exemption under Iowa Code section 427.1(9) as a nonprofit facility for a nursing care facility, Ridgewood Care Center, in Ottumwa, Iowa. The defendant-appellant Board of Review of Wapello County Iowa, Wayne Carr, chairperson had denied Ridge-wood the tax exemption, and Ridgewood appealed to the district court which reversed the Board’s decision.

The Board appeals from the district court ruling contending the district court should not have (1)…