Legal Opinion
Cornell College v. Board of Review of Tama County
Supreme Court of Iowa
Decided February 5, 1957No. 49101PublishedCited by 7 opinions
1Opinion of the CourtHays, J.
The single question presented on this appeal is whether the Southeast Quarter of Section 12, Township 86 North, Range 15, West of Fifth P.M., Tama County, Iowa, is exempt from taxation under section 427.1(11), Code, 1954. The trial court held not, upholding the decision of the County Board of Review, and plaintiff appeals.
Section 427.1, in part, provides: “Exemptions. The following classes of property shall not be taxed: * * * 11. Property of educational institutions. Real estate owned by any educational institution of this state as a part of its endowment fund, to the extent of one hundred…
2Cases cited13 opinions
- Readlyn Hospital v. HothSupreme Court of Iowa · 1937
- Ellsworth College v. Emmet CountySupreme Court of Iowa · 1912
- Farmers State Bank v. Sig Ellingson & Co.Supreme Court of Minnesota · 1944
- Commissioner of Corporations & Taxation v. BullardMassachusetts Supreme Judicial Court · 1943
- Fidelity Union Trust Co. v. Thayer-MartinSupreme Court of New Jersey · 1937
8 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Fischer Artificial Ice & Cold Storage Co. v. Iowa State Tax CommissionSupreme Court of Iowa · 1957
- Clarion Ready Mixed Concrete Co. v. Iowa State Tax CommissionSupreme Court of Iowa · 1961
- South Iowa Methodist Homes, Inc. v. Board of ReviewSupreme Court of Iowa · 1965
- Wheaton College v. Department of RevenueAppellate Court of Illinois · 1987
- State Board of Equalization v. Wyoming Automobile Dealers Ass'nWyoming Supreme Court · 1964
2 more not listed; retrieve them via the Exa API.