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CAMP FOSTER YMCA v. DICKINSON CTY.

No. 92-290.

503 N.W.2d 409 (1993)

CAMP FOSTER YMCA, Appellee, v. DICKINSON COUNTY BOARD OF REVIEW, Appellant.

Supreme Court of Iowa.

July 21, 1993.

Attorney(s) appearing for the Case

Jon M. Martin, County Atty., for appellant.

Michael J. Chozen of Narey, Chozen & Saunders, Spirit Lake, for appellee.

Janne G. Gallagher of Harmon, Curran, Gallagher & Spielberg, Washington, D.C., for amicus curiae YMCA of the USA.

Considered en banc.

CARTER, Justice.

The Dickinson County Board of Review appeals from a district court order, which established that property owned by Camp Foster YMCA and used for purposes of carrying on preschool and child care activities by hired personnel was exempt from property tax. After considering the arguments presented, we affirm the decision of the district court.

This case stems from Camp Foster's claim for a full charitable...

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