Legal Opinion
City of Osceola v. Board of Review of Clarke County
Supreme Court of Iowa
Decided October 21, 1992No. 91-905PublishedCited by 6 opinions
1Opinion of the Court
NEUMAN, Justice.
This appeal concerns the statutory tax exemption granted for municipal property that is “devoted to public use” under Iowa Code section 427.1(2) (1991). The property in question — a manager’s residence attached to the airport terminal owned by the City of Osceola — was found by the Clarke County Board of Review not to come within the exemption. The City has appealed the district court’s affirmance of the Board’s decision. We now reverse.
Our review of the appeal is de novo. Atrium Village, Inc. v. Board of Review, Johnson County, 417 N.W.2d 70, 72 (Iowa 1987). The burden of…
2Cases cited10 opinions
- Dow City Senior Citizens Housing, Inc. v. Board of ReviewSupreme Court of Iowa · 1975
- Atrium Village, Inc. v. Board of ReviewSupreme Court of Iowa · 1987
- Congregation B'Nai Jeshurun v. Board of ReviewSupreme Court of Iowa · 1981
- City of Cheyenne v. Board of County CommissionersWyoming Supreme Court · 1971
- Southside Church of Christ of Des Moines v. Des Moines Board of ReviewSupreme Court of Iowa · 1976
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3Cited by6 opinions
- Partnership for Affordable Housing, Ltd. Partnership Gamma v. Board of ReviewSupreme Court of Iowa · 1996
- Van Buren County Hospital & Clinics v. Board of ReviewSupreme Court of Iowa · 2002
- City of Oskaloosa v. Board of Review of the City of OskaloosaSupreme Court of Iowa · 1992
- City of Burlington v. City of South BurlingtonVermont Superior Court · 2016
- Evangelical Lutheran Good Samaritan Society v. Board of ReviewCourt of Appeals of Iowa · 2004
1 more not listed; retrieve them via the Exa API.