Legal Opinion
Iowa West Racing Ass'n v. Iowa Department of Revenue
Supreme Court of Iowa
Decided April 13, 1988No. 87-520PublishedCited by 4 opinions
1Opinion of the Court
McGIVERIN, Chief Justice.
Respondent, Iowa Department of Revenue (department), appeals the district court’s ruling on judicial review which allowed a property tax exemption to the petitioner, Iowa West Racing Association, on its property used as a dog racing facility. We reverse.
I. Background facts and procedures. Iowa West Racing Association (Iowa West) is a nonprofit corporation organized for the purpose of operating a dog racing track. Pursuant to Iowa Code section 99D.9 (1985), Iowa West is licensed to conduct pari-mutuel wagering on dog races. As a licensee, Iowa West is required by Iowa…
2Cases cited7 opinions
- Northwestern Bell Telephone Co. v. Iowa State Commerce CommissionSupreme Court of Iowa · 1984
- South Iowa Methodist Homes, Inc. v. Board of ReviewSupreme Court of Iowa · 1970
- Atrium Village, Inc. v. Board of ReviewSupreme Court of Iowa · 1987
- Iowa Methodist Hospital v. Board of ReviewSupreme Court of Iowa · 1977
- Parshall Christian Order v. BD. OF R., ETC.Supreme Court of Iowa · 1982
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3Cited by4 opinions
- City of Osceola v. Board of Review of Clarke CountySupreme Court of Iowa · 1992
- Partnership for Affordable Housing, Ltd. Partnership Gamma v. Board of ReviewSupreme Court of Iowa · 1996
- City of Oskaloosa v. Board of Review of the City of OskaloosaSupreme Court of Iowa · 1992
- Nymann v. Iowa Department of Revenue & FinanceSupreme Court of Iowa · 1991