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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