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PARTNERSHIP FOR AFFORDABLE HOUS. v. BD. OF REV.

No. 95-394.

550 N.W.2d 161 (1996)

PARTNERSHIP FOR AFFORDABLE HOUSING, LIMITED PARTNERSHIP GAMMA, An Iowa Limited Partnership, Appellant, v. BOARD OF REVIEW FOR the CITY OF DAVENPORT, Appellee.

Supreme Court of Iowa.

June 19, 1996.

Attorney(s) appearing for the Case

Thomas J. Pastrnak and Kenneth E. Payne of the Pastrnak Law Firm, P.C., Davenport, for appellant.

John R. Martin, Corporation Counsel for City of Davenport, Davenport, for appellee.

Considered by McGIVERIN, C.J., and LAVORATO, SNELL, ANDREASEN, and TERNUS, JJ.

McGIVERIN, Chief Justice.

The issue in the present case is whether plaintiff Partnership for Affordable Housing, an Iowa limited partnership, is entitled to a property tax exemption on improved real property known as the Courtland Apartments. The board of review for the city of Davenport denied the exemption and, on review, the district court agreed. After a de novo review of the record, we affirm.

I. Background facts and proceedings. In September 1984...

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