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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