Legal Opinion
South Iowa Methodist Homes, Inc. v. Board of Review
Supreme Court of Iowa
Decided July 29, 1965No. 51737PublishedCited by 14 opinions
1Opinion of the CourtStuart, J.
— The sole issue presented here is whether the land and a building under construction which will be exempt from taxation under section 427.1(9), Code of Iowa, when completed and occupied, is subject to taxation during the construction period. It reaches us as an appeal by plaintiff from the judgment of the trial court refusing to grant tax exemption to a partially completed home for the elderly in Cass County.
The pertinent parts of section 427.1 read as follows:
“427.1 Exemptions. The following classes of property shall not be taxed: * * *
“(9) All grounds and buildings used by * * *…
2Cases cited17 opinions
- Cedars of Lebanon Hospital v. County of Los AngelesCalifornia Supreme Court · 1950
- Trustees of Griswold College v. StateSupreme Court of Iowa · 1877
- Village of Hibbing v. Commissioner of TaxationSupreme Court of Minnesota · 1944
- Boston Society of Redemptorist Fathers v. City of BostonMassachusetts Supreme Judicial Court · 1880
- Dougherty v. City of PhiladelphiaSuperior Court of Pennsylvania · 1933
12 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Dow City Senior Citizens Housing, Inc. v. Board of ReviewSupreme Court of Iowa · 1975
- South Iowa Methodist Homes, Inc. v. Board of ReviewSupreme Court of Iowa · 1970
- Atrium Village, Inc. v. Board of ReviewSupreme Court of Iowa · 1987
- State Ex Rel. Leung v. SandersWest Virginia Supreme Court · 2003
- Southside Church of Christ of Des Moines v. Des Moines Board of ReviewSupreme Court of Iowa · 1976
9 more not listed; retrieve them via the Exa API.