EVANGELICAL LUTH. G. S. SOC. v. BOARD OF REV., DES MOINES

No. 55047.

200 N.W.2d 509 (1972)

The EVANGELICAL LUTHERAN GOOD SAMARITAN SOCIETY, Appellee, v. BOARD OF REVIEW OF CITY OF DES MOINES, Iowa and L. L. Daubert, Chairman, Appellants.

Supreme Court of Iowa.

September 19, 1972.


Attorney(s) appearing for the Case

Herrick, Langdon, Belin & Harris, Des Moines, for appellants.

Beving & Swanson and Harvey L. Harrison, Des Moines, for appellee.


MOORE, Chief Justice.

We have before us defendants' appeal in three consolidated cases in which the trial court reversed the decision of defendant Board of Review and held plaintiff's real property tax exempt for the years 1968, 1969 and 1970.

The sole issue is the eligibility of plaintiff's Rest View property for tax exemption under Code section 427.1(9) which, as pertinent here, provides:

"The following classes of property shall not be taxed:

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