CORNELL COLLEGE v. BOARD OF REVIEW OF TAMA COUNTY

No. 49101.

81 N.W.2d 25 (1957)

CORNELL COLLEGE, Appellant, v. BOARD OF REVIEW OF TAMA COUNTY, Iowa; Carl O. Eilers, Chairman of the Board of Review of Tama County, Iowa; Iowa State Tax Commission, Appellees.

Supreme Court of Iowa.

February 5, 1957.


Attorney(s) appearing for the Case

R. B. Wolfe, Mount Vernon, Hyland & Hyland, Tama, for appellant.

Walter J. Willett, County Atty., Tama, Dayton Countryman, Atty. Gen., M. A. Iverson, Sp. Asst. Atty. Gen., Ruth B. Klotz, Asst. Commission Atty., Des Moines, for appellees.


HAYS, Justice.

The single question presented on this appeal is whether the Southeast Quarter of Section 12, Township 86 North, Range 15 West of the 5th P.M., Tama County, Iowa, is exempt from taxation under Section 427.1(11), Code 1954, I.C.A. The trial court held not, upholding the decision of the County Board of Review, and plaintiff appeals.

Section 427.1, in part provides: "Exemptions. The following classes of...

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