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IOWA WEST RACING v. DEPT. OF REVENUE

No. 87-520.

421 N.W.2d 880 (1988)

IOWA WEST RACING ASSOCIATION, Appellee, v. IOWA DEPARTMENT OF REVENUE, Appellant.

Supreme Court of Iowa.

April 13, 1988.

Attorney(s) appearing for the Case

Thomas J. Miller, Atty. Gen., Harry M. Griger, Sp. Asst. Atty. Gen., and Marcia Mason, Asst. Atty. Gen., for appellant.

James A. Campbell and Randall J. Shanks of The Peters Law Firm, P.C., Council Bluffs, for appellee.

Considered by McGIVERIN, C.J., and HARRIS, CARTER, LAVORATO and ANDREASEN, JJ.

McGIVERIN, Chief Justice.

Respondent, Iowa Department of Revenue (department), appeals the district court's ruling on judicial review which allowed a property tax exemption to the petitioner, Iowa West Racing Association, on its property used as a dog racing facility. We reverse.

I. Background facts and procedures. Iowa West Racing Association (Iowa West) is a nonprofit corporation organized for the purpose of operating a dog racing track. Pursuant...

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