DONIELSON, Judge.
Defendant Board of Review appeals from the judgment of the district court reversing its orders denying a charitable property tax exemption for plaintiff's property under Iowa Code § 427.1(9) (1981). Defendant claims plaintiff is not entitled to an exemption because the property, a nursing home for the elderly, was not actually used for charitable or benevolent purposes and was not operated without a view to pecuniary profit, both of which are...
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