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FRIENDSHIP HAVEN v. WEBSTER COUNTY BD.

No. 94-1659.

542 N.W.2d 837 (1996)

FRIENDSHIP HAVEN, INC., Appellant, v. WEBSTER COUNTY BOARD OF REVIEW, Appellee.

Supreme Court of Iowa.

January 17, 1996.

Attorney(s) appearing for the Case

Mark R. Crimmins and Brian L. Yung of Bennett, Crimmins & Yung, Fort Dodge, for appellant.

Frank W. Pechacek, Jr. and Scott D. Strait of Willson & Pechacek, P.L.C., Council Bluffs, for appellee.

Considered by McGIVERIN, C.J., and CARTER, NEUMAN, SNELL, and TERNUS, JJ.

CARTER, Justice.

Friendship Haven, Inc. (Friendship Haven), a nonprofit corporation that operates housing facilities and multilevel care facilities for the elderly in Fort Dodge appeals from a decree confirming the action of the Webster County Board of Review (board of review) in denying an exemption from the general property tax for a portion of the corporation's housing facilities. After reviewing the record and considering the arguments presented, we affirm the...

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