Regional Retirement Living, Inc. v. Board of Review of Wapello County

Plaintiff, Regional Retirement Living, Inc. (Sylvan Woods), sought tax relief through the judiciary. Plaintiffs petition *781was dismissed for failure to exhaust all administrative remedies. We affirm the decision of the district court.

I. Background Facts and Proceedings

Plaintiff, Sylvan Woods, filed for a property tax exemption based on its contention it was a nonprofit corporation devoted exclusively to charitable, religious, educational, and scientific endeavors under’ Iowa Code section 427.1(8) (1997). Sylvan Woods’ claim was timely filed on June 30, 1998 in accordance with Iowa Code section…