Legal Opinion
City of Iowa City, Iowa v. Iowa City Board of Review v. Iowa City Board of Review
Supreme Court of Iowa
Decided May 15, 2015No. 14–0495Published
1Opinion of the Court
WIGGINS, Justice.
A city’s board of review reclassified eighteen properties held by eleven multiple housing cooperatives from commercial to residential for property tax purposes. The city appealed the board’s decision to the district court. The district court affirmed the board’s decision on summary judgment. On appeal, we find that two Iowa corporations may organize a multiple housing cooperative under Iowa Code chapter 499A (2011).1 We also find the Code does not require a one-apartment-unit-per-member ownership ratio for a multiple housing cooperative to be properly organized. Accordingly,…
2Cases cited6 opinions
- Auen v. Alcoholic Beverages Division of Iowa Department of CommerceSupreme Court of Iowa · 2004
- Schadendorf v. Snap-On Tools Corp.Supreme Court of Iowa · 2008
- American Legion, Hanford Post 5 v. Cedar Rapids Board of ReviewSupreme Court of Iowa · 2002
- Martin v. Stewart Motor SalesSupreme Court of Iowa · 1955
- Krupp Place 1 Co-op, Inc. and Krupp Place 2 Co-op, Inc. v. Board of Review of Jasper County, IowaSupreme Court of Iowa · 2011
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