South Iowa Methodist Homes, Inc. v. Board of Review

SNELL, Justice.

This is a church-related retirement home property tax case. It is a de novo appeal from the decision of the trial court, sitting in equity, which in effect affirmed the decision of the defendant Board of Review in placing plaintiff’s property, known as Wesley Acres, on the tax rolls as of January 1, 1967.

The issues before the trial court were:

1. Is the plaintiff a charitable, religious and benevolent institution within the meaning of section 427.1(9), Code of Iowa 1966, and is its real property, known as “Wesley Acres”, and the personal property used by it being used for its…