McGIVERIN, Justice.
This case is before us on an appeal from a ruling on plaintiffs' application for adjudication of law points under Iowa Rule of Civil Procedure 105 which resolved the merits of the controversy. The trial court sustained plaintiffs' application and held that, as a matter of law, certain land was exempt from general property taxation. We conclude that it was inappropriate for the court to declare plaintiffs' property exempt from taxation by a ruling...
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