Town of Mitchellville v. Board of Supervisors
Supreme Court of Iowa
Appeal from Polh CireuAt Court. The petition states that there is situated in said town a public park owned by the plaintiff, and that one Reichard executed his will, and devised to the trustees of the plaintiff lot three, of Mitchell & Reiehard’s subdivision of certain lots in said town, in trust, for the use and benefit of the plaintiff for the improvement of the public park, and providing that the property so devised should be and constitute a perpetual fund for that…
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Appeal from Polh CireuAt Court. The petition states that there is situated in said town a public park owned by the plaintiff, and that one Reichard executed his will, and devised to the trustees of the plaintiff lot three, of Mitchell & Reiehard’s subdivision of certain lots in said town, in trust, for the use and benefit of the plaintiff for the improvement of the public park, and providing that the property so devised should be and constitute a perpetual fund for that purpose; the interest and revenues derived from said property to be used and applied to ornamenting said park with shade and…
1Opinion of the CourtSeevers, J.
Remembering that taxation is the rule and that exemption therefrom constitutes an exception, we have to determine the question whether the property described in the petition is exempt from taxation. The statute provides that the property of an- “incorporated town * * f when devoted entirely to the public use, and not held for pecuniary profit,” is exempt from taxation. Code § 797. The same section provides that “all public libraries, grounds and buildings of literary and religious societies, dévoted solely to the appropriate objects of these institutions * * * and not leased, or otherwise…
2Cases cited1 opinion
- Fort Des Moines Lodge No. 25 v. County of PolkSupreme Court of Iowa · 1881
3Cited by3 opinions
- People Ex Rel. Olmsted v. University of IllinoisIllinois Supreme Court · 1927
- Comstock v. BoyleWisconsin Supreme Court · 1910
- Independent School District of Oakland v. HewittSupreme Court of Iowa · 1898