Legal Opinion
Dolphin Residential Cooperative, Inc. v. Iowa City Board of Review
Supreme Court of Iowa
Decided May 15, 2015No. 13–1031PublishedCited by 12 opinions
1Opinion of the Court
APPEL, Justice.
In this case, the Iowa City Board of Review (Board) appeals from a district court ruling that ordered the Board to reclassify twenty-two multiunit apartment buildings as residential property for tax assessment purposes. Classification of the property as residential would require the Board to tax the property at residential *645rather than commercial property tax rates. The Board appeals, contending Dolphin Residential Cooperative, Inc. (Dolphin) was not properly organized under Iowa Code chapter 499A. As a result, the Board argues that Dolphin fails the organizational test for…
2Cases cited11 opinions
- Brown-Forman Distillers Corp. v. New York State Liquor AuthoritySupreme Court of the United States · 1986
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Tim Neal v. Annett Holdings, Inc.Supreme Court of Iowa · 2012
- Phillip E. Jones v. University of Iowa the Board of Regents for the State of Iowa Sally Mason, President of the University of Iowa and Individually and the Stolar Partnership, LLPSupreme Court of Iowa · 2013
- Kent A. Simmons Vs. State Public DefenderSupreme Court of Iowa · 2010
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3Cited by12 opinions
- Mary E. Roth and Michael A. Roth, Individually and as Coexecutors of the Estate of Cletus Roth, Anna M. Roth, Individually, and Bradley E. Roth, Individually v. the Evangelical Lutheran Good Samaritan Society D/B/A Good Samaritan Society - GeorgeSupreme Court of Iowa · 2016
- Wellmark, Inc. v. Polk County Board of ReviewSupreme Court of Iowa · 2016
- Amended April 25, 2016 John Gansen and Elaine Bries, as Trustees of the Frances A. Gansen Declaration of Trust v. James B. GansenSupreme Court of Iowa · 2016
- Amended December 30, 2016 Mary E. Roth and Michael A. Roth, Individually and as Coexecutors of the Estate of Cletus Roth, Anna M. Roth, Individually, and Bradley E. Roth, Individually v. The Evangelical Lutheran Good Samaritan Society D/B/A Good Samaritan Society - GeorgeSupreme Court of Iowa · 2016
- Amended July 21, 2015 City of Iowa City, Iowa v. Iowa City Board of Review v. Iowa City Board of ReviewSupreme Court of Iowa · 2015
7 more not listed; retrieve them via the Exa API.