CARE INITIATIVES v. BD. OF REVIEW

No. 91-1627.

500 N.W.2d 14 (1993)

CARE INITIATIVES f/k/a Mercy Health Initiatives, Appellant, v. BOARD OF REVIEW OF UNION COUNTY, IOWA, William Ray, Chairperson, Appellee.

Supreme Court of Iowa.

May 19, 1993.


Attorney(s) appearing for the Case

Terry L. Monson, David Swinton and Andrew J. Bracken of Ahlers, Cooney, Dorweiler, Haynie, Smith & Allbee, P.C., Des Moines, for appellant.

Frank W. Pechacek, Jr. and Randy R. Ewing of Smith, Peterson, Beckman & Willson, Council Bluffs, for appellee.

Considered by McGIVERIN, C.J., and HARRIS, CARTER, LAVORATO, and ANDREASEN, JJ.


ANDREASEN, Justice.

Appellant Care Initiatives (Care) is a nonprofit corporation which owns or leases forty-one nursing homes including its Creston, Iowa, nursing home facility, Creston Manor Care Center (Creston Manor). The question raised in this appeal is whether Care is entitled to a charitable exemption from property taxes as provided in Iowa Code section 427.1(9) (1989) on Creston Manor.1 The county assessor, the county board of...

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