CITY OF OSKALOOSA v. BOARD OF REVIEW

No. 91-1160.

490 N.W.2d 542 (1992)

CITY OF OSKALOOSA, Iowa, A Municipal Corporation, Appellee, v. The BOARD OF REVIEW OF the CITY OF OSKALOOSA; County of Mahaska, Iowa; Charles Augustine, Chairperson; Dirk Van Gorp, Member; Max Speas, Member; and Darrell Denney, Member, Appellant.

Supreme Court of Iowa.

Rehearing Denied November 25, 1992.


Attorney(s) appearing for the Case

Scott Campbell, Oskaloosa, for appellant.

James M. Hansen of Clements, Pabst, Hansen & Maughan, Oskaloosa, for appellee.

Considered by McGIVERIN, C.J., and LARSON, SCHULTZ, NEUMAN, and ANDREASEN, JJ.


NEUMAN, Justice.

The Board of Review of the City of Oskaloosa, County of Mahaska, Iowa (hereinafter "Board"), has appealed a district court decision on an issue of property tax exemption. The court found that a building owned by the City and leased to the United States Postal Service is exempt under Iowa Code sections 403.11(2) and 427.1(2) (1991). We reverse and remand.

The case reaches us on stipulated facts. In 1989 the City of Oskaloosa desired to redevelop...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases