Northwest Community Hospital v. Board of Review

HARRIS, Justice.

The question presented is whether the property of Northwest Community Hospital (plaintiff) should be exempt from taxation under § 427.1(9), The Code. Defendant Board of Review determined the property was not used by a charitable institution solely for it’s appropriate objects and hence was subject to taxation. The trial court reversed this determination and the Board brought this appeal. We reverse and remand.

Plaintiff was organized as an Iowa nonprofit corporation. The real estate which is subject to this litigation is used as a hospital. In 1972 plaintiff was facing economic…