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TRINITY LUTHERAN CHURCH OF DES MOINES v. BROWNER

No. 50778.

121 N.W.2d 131 (1963)

TRINITY LUTHERAN CHURCH OF DES MOINES, Iowa, an Iowa corporation, Appellant, v. V. L. BROWNER, City Assessor of Des Moines, Iowa, and the Des Moines Board of Review, and Lee M. Mitchell, as Chairman of said Board of Review, Appellees.

Supreme Court of Iowa.

Rehearing Denied June 11, 1963.

Attorney(s) appearing for the Case

John Paul Jones and W. C. Hoffmann, by Burns H. Davison II, Des Moines, for appellant.

Herrick, Langdon, Sandblom & Belin, by Allan A. Herrick, Des Moines, for appellees.

SNELL, Justice.

The issue here is whether a residence property owned by plaintiff church furnished to and occupied by its "Director of Christian Education and Minister of Music" as part of his compensation is exempt from taxation under section 427.1(9), Code of Iowa 1958, I.C.A. From a denial of exemption by the City Assessor, the Des Moines Board of Review and the District Court, plaintiff appeals.

Trinity Lutheran Church of Des Moines, Iowa, plaintiff herein...

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