Van Buren County Hospital & Clinics v. Board of Review

CADY, Justice.

This appeal requires us to determine whether portions of a county hospital used as a medical clinic for physicians and a clinic for specialists, as well as portions of the hospital property used to provide employment placement services and agricultural health and safety instructional courses, were entitled to an exemption from property taxation pursuant to Iowa Code section 427.1 (1997). The Board of Review of Van Burén County (Board) denied the county hospital’s claim for exemption. The Board found the portion of the property in dispute was not devoted to a public or charitable…