DES MOINES COALITION v. BD. OF REVIEW

No. 92-348.

493 N.W.2d 860 (1992)

DES MOINES COALITION FOR THE HOMELESS, Appellant, v. DES MOINES CITY BOARD OF REVIEW, Appellee.

Supreme Court of Iowa.

December 23, 1992.


Attorney(s) appearing for the Case

Robert C. Oberbillig and Kim L. Pearson, Des Moines, for appellant.

William J. Lillis and Christopher R. Pose of Connolly, O'Malley, Lillis, Hansen & Olson, Des Moines, for appellee.

Considered by HARRIS, P.J., and CARTER, LAVORATO, NEUMAN, and SNELL, JJ.


PER CURIAM.

The Des Moines Coalition for the Homeless (Coalition) appeals from the trial court's refusal to grant it a property tax exemption. The question is whether property owned by a charitable organization, which is being renovated and is unoccupied, qualifies as property being "used or under construction" for purposes of Iowa Code section 427.1(9) (1991). We think it does.

The Coalition is a nonprofit organization exempt from federal income tax under...

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