Legal Opinion
Holy Spirit Retirement Home, Inc. v. Board of Review
Court of Appeals of Iowa
Decided November 27, 1995No. 94-0680PublishedCited by 7 opinions
1Per curiam
Holy Spirit Retirement Home, Inc. (Holy Spirit) is an organization owned by the Roman Catholic Diocese of Sioux City. In 1985 Holy Spirit filed a claim for tax exemption and a statement of objects and uses for real estate which consisted of a nursing home for the elderly and ill. At the time, Holy Spirit consisted only of a nursing home which provided care for those individuals who were unable to care for themselves and the terminally ill with twenty-four-hour-a-day nursing care. The nursing home was given tax exempt status in 1985.
In 1988 Holy Spirit had ground breaking for an apartment…
2Cases cited7 opinions
- Richards v. Iowa Department of RevenueSupreme Court of Iowa · 1987
- Atrium Village, Inc. v. Board of ReviewSupreme Court of Iowa · 1987
- Congregation B'Nai Jeshurun v. Board of ReviewSupreme Court of Iowa · 1981
- Iowa Methodist Hospital v. Board of ReviewSupreme Court of Iowa · 1977
- Mayflower Homes, Inc. v. Wapello County Board of ReviewCourt of Appeals of Iowa · 1991
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Maplewood Community, Inc. v. CraigWest Virginia Supreme Court · 2004
- Partnership for Affordable Housing, Ltd. Partnership Gamma v. Board of ReviewSupreme Court of Iowa · 1996
- LaSalle Bank, N.A. v. Takes (In Re Takes)District Court, N.D. Iowa · 2005
- Evangelical Lutheran Good Samaritan Society v. Board of ReviewCourt of Appeals of Iowa · 2004
- Holy Spirit Retirement Home, Inc. v. Board of ReviewCourt of Appeals of Iowa · 1995
2 more not listed; retrieve them via the Exa API.