Health Enterprises of Iowa v. Iowa Department of Revenue

IN THE COURT OF APPEALS OF IOWA No. 24-0103 Filed February 19, 2025 HEALTH ENTERPRISES OF IOWA, Plaintiff-Appellant, vs. IOWA DEPARTMENT OF REVENUE, Defendant-Appellee. ________________________________________________________________ Appeal from the Iowa District Court for Polk County, Scott D. Rosenberg, Judge. A nonprofit corporation seeks judicial review of the Iowa Department of Revenue’s denial of tax refund claims. AFFIRMED. Cody J. Edwards and Ronald L. Mountsier of Dickinson, Bradshaw, Fowler & Hagen, P.C., Des Moines, for appellant. Brenna Bird, Attorney General, Patrick C. Valencia,…