MERGED AREA (EDUCATION) VII v. BD. OF REVIEW

No. 67103.

326 N.W.2d 310 (1982)

MERGED AREA (EDUCATION) VII, a/k/a Hawkeye Institute of Technology and Lowell J. Walker, Trustee of Grace H. Walker Trust, Appellants, v. The BOARD OF REVIEW OF the CITY OF WATERLOO, Appellee.

Supreme Court of Iowa.

November 24, 1982.


Attorney(s) appearing for the Case

Sydney A. Thomas of Mosier, Thomas, Beatty, Sutton, Braun & Staack, Waterloo, for appellants.

John W. Holmes, Waterloo City Atty., for appellee.

Considered by REYNOLDSON, C.J., and LeGRAND, UHLENHOPP, McGIVERIN and CARTER, JJ.


LeGRAND, Justice.

This is an appeal from a decree denying a property tax exemption claimed by Merged Area (Education) VII a/k/a Hawkeye Institute of Technology (Hawkeye). We affirm the trial court.

Our review is de novo. Southside Church of Christ of Des Moines v. Des Moines Board of Review, 243 N.W.2d 650, 651 (Iowa 1976). The taxpayer has the burden to prove the exemption. Iowa Methodist Hospital v. Board of...

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