Carroll Area Child Care Center, Inc. v. Carroll County Board of Review

TERNUS, Justice.

The appellant, Carroll County Board of Review, allowed a partial property tax exemption to the appellee, Carroll Area Child Care Center, Incorporated. On the Center’s appeal to the district court, the district court granted the Center a full exemption. The Board appeals. Upon our de novo review, we affirm the district court.

I. Background Facts and Proceedings.

The Center is a non-profit corporation, established in 1978 pursuant to Iowa Code chapter 504A (1977). According to its articles of incorporation, the Center is to be operated exclusively for educational and charitable…