Legal Opinion
Evangelical Lutheran Good Samaritan Society v. Board of Review
Court of Appeals of Iowa
Decided April 28, 1978No. 2-59915PublishedCited by 10 opinions
1Opinion of the Court
ALLBEE, Chief Judge.
This appeal is from denial of property tax exemptions. The question is whether the Evangelical Lutheran Good Samaritan Society has proven itself to be a charitable and benevolent society using its nursing home in West Union solely for appropriate objects without a view to pecuniary profit. 1 Section 427.1(9), The Code. The tax years in issue are 1973 and 1974.
The plaintiff society is a North Dakota nonprofit corporation and is authorized to do business in Iowa. 2 It follows a policy of placing healthTcare facilities in communities which invite them and assist in providing…
2Cases cited7 opinions
- Dow City Senior Citizens Housing, Inc. v. Board of ReviewSupreme Court of Iowa · 1975
- South Iowa Methodist Homes, Inc. v. Board of ReviewSupreme Court of Iowa · 1970
- State v. ScarlettSupreme Court of Iowa · 1975
- Evangelical Lutheran Good Samaritan Society v. Board of Review of Des MoinesSupreme Court of Iowa · 1972
- Iowa Methodist Hospital v. Board of ReviewSupreme Court of Iowa · 1977
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3Cited by10 opinions
- Richards v. Iowa Department of RevenueSupreme Court of Iowa · 1987
- Bethesda Foundation v. Board of Review of Madison CountyCourt of Appeals of Iowa · 1990
- Carroll Area Child Care Center, Inc. v. Carroll County Board of ReviewSupreme Court of Iowa · 2000
- Hilltop Manor v. CTY. BD. OF REV. OF MARION CTY.Court of Appeals of Iowa · 1984
- Van Buren County Hospital & Clinics v. Board of ReviewSupreme Court of Iowa · 2002
5 more not listed; retrieve them via the Exa API.