CARROLL AREA CHILD CARE v. BD. OF REVIEW

No. 98-1047.

613 N.W.2d 252 (2000)

CARROLL AREA CHILD CARE CENTER, INCORPORATED, Appellee, v. CARROLL COUNTY BOARD OF REVIEW, Appellant.

Supreme Court of Iowa.

July 6, 2000.


Attorney(s) appearing for the Case

John C. Werden Jr., County Attorney, for appellant.

A. Eric Neu of Neu, Minnich, Comito & Hall, P.C., Carroll, for appellee.

Considered en banc.


TERNUS, Justice.

The appellant, Carroll County Board of Review, allowed a partial property tax exemption to the appellee, Carroll Area Child Care Center, Incorporated. On the Center's appeal to the district court, the district court granted the Center a full exemption. The Board appeals. Upon our de novo review, we affirm the district court.

I. Background Facts and Proceedings.

The Center is a non-profit corporation, established in 1978 pursuant...

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