CARTER, Justice.
Appellant, Glen Haven Homes, Inc. (Glen Haven), is the plaintiff in an action contesting the determination of a claimed property tax exemption by the defendant-appellee, Mills County Board of Review (board of review). It challenges what it asserts to have been an erroneous decree. The action was heard in the district court as an "appeal in equity" sanctioned by Iowa Code section 441.39 (1991).
The issues were...
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