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N. W. COMMUN. HOSP. v. BOARD OF REVIEW, ETC.

No. 2-56852.

229 N.W.2d 738 (1975)

NORTHWEST COMMUNITY HOSPITAL, Appellee, v. The BOARD OF REVIEW OF the CITY OF DES MOINES, Iowa, and Ambrose T. McNerney, Chairman, Appellants.

Supreme Court of Iowa.

Rehearing Denied June 16, 1975.

Attorney(s) appearing for the Case

Allan A. Herrick and Jeffrey E. Lamson, of Herrick, Langdon, Belin & Harris, Des Moines, for appellants.

John H. Neiman and Richard L. Martyn, of Neiman, Neiman, Stone & Spellman, Des Moines, for appellee.

Heard before MOORE, C. J., and LeGRAND, REES, REYNOLDSON and HARRIS, JJ.

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 its 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...

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