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RICHARDS v. DEPT. OF REVENUE & FINANCE

No. 89-988.

454 N.W.2d 573 (1990)

R.K. RICHARDS, Appellant, v. IOWA DEPARTMENT OF REVENUE AND FINANCE, Appellee.

Supreme Court of Iowa.

April 18, 1990.

Attorney(s) appearing for the Case

R.K. Richards, Ames, pro se.

Thomas J. Miller, Atty. Gen., and Harry M. Griger, Sp. Asst. Atty. Gen., for appellee.

Considered by HARRIS, P.J., and SCHULTZ, CARTER, SNELL, and ANDREASEN, JJ.

ANDREASEN, Justice.

Northcrest, Inc., owns and operates a nonprofit community for elderly people in Ames, Iowa. Northcrest was allowed an exemption from property taxes because it qualified as a charitable institution. R.K. Richards has attempted for several years to get the Iowa Department of Revenue and Finance to revoke Northcrest's exemption. See Richards v. Iowa Dep't of Revenue & Fin., 414 N.W.2d 344 (Iowa 1987)...

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