METHODIST HOMES v. BD. OF REV. OF CASS CTY.

No. 85-1745.

393 N.W.2d 804 (1986)

SOUTH IOWA METHODIST HOMES, INC., Appellee, v. BOARD OF REVIEW OF CASS COUNTY, Iowa, Appellant.

Supreme Court of Iowa.

October 15, 1986.


Attorney(s) appearing for the Case

Frank W. Pechacek, Jr. and Randy R. Ewing of Smith, Peterson, Beckman & Willson, Council Bluffs, for appellant.

John R. Mackaman and Bruce J. Toenjes of Dickinson, Throckmorton, Parker, Mannheimer & Raife, Des Moines, for appellee.

Thomas J. Miller, Atty. Gen., and Harry M. Griger and Marcia Mason, Asst. Attys. Gen., for amicus curiae Iowa Dept. of Revenue.

Considered en banc.


NEUMAN, Justice.

In this appeal from a summary judgment entered in a certiorari action, we consider which of two statutory schemes, chapter 427 or chapter 441 of the 1985 Code of Iowa, dictates the process by which a tax exempt status previously enjoyed by a property owner may be revoked.

Plaintiff South Iowa Methodist Homes, Co. Inc. (SIMH) is the owner of real estate located in Atlantic, Cass County, Iowa. In January 1983, and in preceding years since SIMH...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases