Evangelical Lutheran Good Samaritan Society v. Board of Review

The focal question in this case is whether plaintiff-appellant, the Evangelical Lutheran Good Samaritan Society, is entitled to a full property tax exemption on a property it owns and operates as an eighty-eight bed skilled-nursing facility in Red Oak, Montgomery County, Iowa. The facility cares for persons whose fees are paid by the government under a provision referred to as Title XIX, and persons referred to as “private pay,” whose fees are paid for from their own funds. The appel-lee-defendant, the Montgomery County Board of Review, determined plaintiff was entitled only to a partial…