Dow City Senior Citizens Housing, Inc. v. Board of Review
Supreme Court of Iowa
1Opinion of the Court
McCORMICK, Justice.
This is an appeal from denial of a property tax exemption. The question is whether plaintiff Dow City Senior Citizens Housing, Inc. proved it is a charitable and benevolent institution using its property solely for its appropriate objects without a view to pecuniary profit. § 427.1(9), The Code. Defendant Board of Review of Crawford County assessed the property for taxation in 1973. Plaintiff filed a claim of exemption which was denied by the board. An appeal was tried in district court. The trial court held plaintiff did not prove its property should be exempt. We affirm.
Pl…
2Cases cited8 opinions
- LUTHERAN HOME, INC. v. Board of County CommissionersSupreme Court of Kansas · 1973
- Evangelical Lutheran Good Samaritan Society v. Board of Review of Des MoinesSupreme Court of Iowa · 1972
- Wisconsin Evangelical Lutheran Synod v. RegisSupreme Court of Iowa · 1972
- South Iowa Methodist Homes, Inc. v. Board of ReviewSupreme Court of Iowa · 1965
- Michigan Baptist Homes & Development Co. v. City of Ann ArborMichigan Court of Appeals · 1974
3 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Richards v. Iowa Department of RevenueSupreme Court of Iowa · 1987
- Waterbury First Church Housing, Inc. v. BrownSupreme Court of Connecticut · 1976
- Atrium Village, Inc. v. Board of ReviewSupreme Court of Iowa · 1987
- Iowa Methodist Hospital v. Board of ReviewSupreme Court of Iowa · 1977
- Parshall Christian Order v. BD. OF R., ETC.Supreme Court of Iowa · 1982
21 more not listed; retrieve them via the Exa API.