HARRIS, Justice.
Plaintiff Atrium Village (Atrium) is a nursing home and retirement facility which provides a residential home for the elderly in Hills, Iowa. It was established through the generosity of a former resident. The question is whether Atrium is entitled to a charitable exemption from real estate taxes. The county assessor, the county board of review, the district court, and the court of appeals in turn have denied the exemption. We agree.
Atrium...
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