Evangelical Lutheran Good Samaritan Society v. Board of Review of Des Moines

MOORE, Chief Justice.

We have before us defendants’ appeal in three consolidated cases in which the trial court reversed the. decision of defendant Board of Review and held plaintiff’s real property tax exempt for the years 1968, 1969 and 1970.

The sole issue is the eligibility of plaintiff’s Rest View property for tax exemption under Code section 427.1(9) which, as pertinent here, provides:

“The following classes of property shall not be taxed:

“9. All grounds and buildings used * * * by literary, scientific, charitable, benevolent, agricultural, and religious institutions and societies solely…