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CARE INITIATIVES v. BOARD OF REVIEW

No. 91-1201.

488 N.W.2d 460 (1992)

CARE INITIATIVES, f/k/a Mercy Health Initiatives, Plaintiff-Appellee, v. BOARD OF REVIEW OF WAPELLO COUNTY, Iowa, Wayne Carr, Chairperson, Defendant-Appellant.

Court of Appeals of Iowa.

As Amended June 2, 1992.

Attorney(s) appearing for the Case

R.T. Starken, Asst. County Atty., Ottumwa, for defendant-appellant.

David Swinton, and Andrew J. Bracken, Ahlers, Cooney, Dorweiler, Haynie, Smith & Allbee, P.C., Des Moines, for plaintiff-appellee.

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

SACKETT, Judge.

This is an appeal from a determination by the trial court that plaintiff-appellee Care Initiatives was entitled to a property tax exemption under Iowa Code section 427.1(9) as a nonprofit facility for a nursing care facility, Ridgewood Care Center, in Ottumwa, Iowa. The defendant-appellant Board of Review of Wapello County Iowa, Wayne Carr, chairperson had denied Ridgewood the tax exemption, and Ridgewood appealed to the district court which reversed...

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