Legal Opinion
City of Oskaloosa v. Board of Review of the City of Oskaloosa
Supreme Court of Iowa
Decided October 21, 1992No. 91-1160PublishedCited by 2 opinions
1Opinion of the Court
NEUMAN, Justice.
The Board of Review of the City of Oska-loosa, County of Mahaska, Iowa (hereinafter “Board”), has appealed a district court decision on an issue of property tax exemption. The court found that a building owned by the City and leased to the United States Postal Service is exempt under Iowa Code sections 403.11(2) and 427.1(2) (1991). We reverse and remand.
The case reaches us on stipulated facts. In 1989 the City of Oskaloosa desired to redevelop a portion of its central business district in accordance with an urban renewal plan adopted under Iowa Code chapter 403. The proposed…
2Cases cited5 opinions
- Atrium Village, Inc. v. Board of ReviewSupreme Court of Iowa · 1987
- City of Osceola v. Board of Review of Clarke CountySupreme Court of Iowa · 1992
- Airport Building Corp. v. Linn County AssessorCourt of Appeals of Iowa · 1987
- City of Muscatine v. SwickardSupreme Court of Iowa · 1942
- Iowa West Racing Ass'n v. Iowa Department of RevenueSupreme Court of Iowa · 1988
3Cited by2 opinions
- Partnership for Affordable Housing, Ltd. Partnership Gamma v. Board of ReviewSupreme Court of Iowa · 1996
- Van Buren County Hospital & Clinics v. Board of ReviewSupreme Court of Iowa · 2002