Bervid v. Iowa State Tax Commission

Section 427.3(3) of tbe Iowa Code of 1954 provides :

“Military service — exemptions. The following exemptions from taxation shall be allowed: * * *

“3. The property, not to exceed seven hundred fifty dollars in taxable value of any honorably discharged soldier, sailor, marine, or nurse of the first world war.”

On or about September 23, 1955, appellant denied the appellee’s, Bervid’s, eligibility to a soldier’s tax exemption under' said Code section and so notified appellee, who appealed from said ruling to the district court of Johnson County, Iowa, by filing his petition therein on October…