DONIELSON, Judge.
The defendants, the Linn County Assessor and Linn County, Iowa, appeal from the district court's ruling that a building owned by a nonprofit corporation, located on land owned by the City of Cedar Rapids and used for purposes related to the Cedar Rapids Municipal Airport, was exempt from property taxation because the City is the beneficial owner and because it was used for a public purpose. The county and the assessor have appealed, challenging the...
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