Hilltop Manor v. CTY. BD. OF REV. OF MARION CTY.

DONIELSON, Presiding Judge.

Plaintiff residential care facility appeals from the judgment of the district court affirming defendant’s action denying plaintiff a charitable property tax exemption under Iowa Code section 427.1(9). Plaintiff claims the court erred in concluding it was not a charitable institution and thus not entitled to the exemption. We reverse.

Plaintiff is a non-profit corporation providing a residential custodian home for the elderly in Pella, Iowa. The articles of incorporation for the plaintiff stated that its purpose was to provide a custodial home and also provided that…