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...
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