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FRIENDSHIP CENTER WEST, INC. v. HARMAN

No. 89-1433.

464 N.W.2d 455 (1990)

FRIENDSHIP CENTER WEST, INC., Appellant, v. Donald G. HARMAN, Chairman, Board of Review of the City of Marshalltown, Iowa, and Members of the Board of Review of the City of Marshalltown, Iowa, Appellees.

Court of Appeals of Iowa.

October 23, 1990.

Attorney(s) appearing for the Case

Roger R. Schoell of Grimes, Buck, Schoell & Beach, Marshalltown, for appellant.

Patrick W. Brooks of Brooks, Ward & Trout, Marshalltown, for appellees.

Heard by SCHLEGEL, P.J., and SACKETT and HABHAB, JJ.

SCHLEGEL, Presiding Judge.

Appellant Friendship Center West, Inc., a nonprofit corporation and retirement center appeals a district court judgment affirming the Marshalltown Board of Review's decision denying it tax exempt status. Appellant attacks the district court's conclusion that it is not entitled to a tax exemption as provided in Iowa Code section 427.1(9). We agree with the district court's conclusion and affirm...

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