Legal Opinion
Atrium Village, Inc. v. Board of Review
Supreme Court of Iowa
Decided December 23, 1987No. 85-1708PublishedCited by 18 opinions
1Opinion of the Court
HARRIS, Justice.
Plaintiff Atrium Village (Atrium) is a nursing home and retirement facility which provides a residential home for the elderly in Hills, Iowa. It was established through the generosity of a former resident. The question is whether Atrium is entitled to a charitable exemption from real estate taxes. The county assessor, the county board of review, the district court, and the court of appeals in turn have denied the exemption. We agree.
Atrium is a nonprofit corporation, organized in 1980. The facility was constructed in 1981 and 1982. Louis Jenn donated $2.5 million for the…
2Cases cited7 opinions
- Richards v. Iowa Department of RevenueSupreme Court of Iowa · 1987
- 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
- Evangelical Lutheran Good Samaritan Society v. Board of Review of Des MoinesSupreme Court of Iowa · 1972
- Iowa Methodist Hospital v. Board of ReviewSupreme Court of Iowa · 1977
2 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Care Initiatives v. Board of ReviewSupreme Court of Iowa · 1993
- Maplewood Community, Inc. v. CraigWest Virginia Supreme Court · 2004
- Mayflower Homes, Inc. v. Wapello County Board of ReviewCourt of Appeals of Iowa · 1991
- Bethesda Foundation v. Board of Review of Madison CountyCourt of Appeals of Iowa · 1990
- Friendship Center West, Inc. v. HarmanCourt of Appeals of Iowa · 1990
13 more not listed; retrieve them via the Exa API.