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AERIE 1287, FRAT. ORDER OF EAGLES v. HOLLAND

No. 56349.

226 N.W.2d 22 (1975)

AERIE 1287, FRATERNAL ORDER OF EAGLES, Appellant, v. Willis L. HOLLAND, City Assessor, and the Board of Review of the City of Fort Madison, Appellees.

Supreme Court of Iowa.

February 19, 1975.

Attorney(s) appearing for the Case

Napier, Napier & Wright, Fort Madison, for appellant.

Deitchler, Thomas, Lawse & Saunders, Fort Madison, for appellees.

Submitted to MOORE, C. J., and MASON, LeGRAND, REES and REYNOLDSON, JJ.

REYNOLDSON, Justice.

Aerie 1287, a Fort Madison affiliate of the national Fraternal Order of Eagles, appealed to district court after appellees (City Assessor and Board of Review) had determined the Aerie's lodge building could be allowed only a fifty percent property tax exemption. Trial court rejected the Aerie's claim of total exemption and upheld the Board of Review. The Aerie appeals to this court and we affirm.

I. The lodge building is a two-story structure...

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