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VAN BUREN COUNTY HOSP. v. BD. OF REVIEW

No. 00-1535.

650 N.W.2d 580 (2002)

VAN BUREN COUNTY HOSPITAL AND CLINICS, Appellant, v. BOARD OF REVIEW OF VAN BUREN COUNTY, Appellee.

Supreme Court of Iowa.

September 5, 2002.

Attorney(s) appearing for the Case

Mark R. Schuling of Brick, Gentry, Bowers, Swartz, Stoltze, Schuling & Levis, P.C., Des Moines, for appellant.

Frank W. Pechacek, Jr. and Michael J. Davenport of Willson & Pechacek, P.L.C., Council Bluffs, for appellee.

J. Kirk Norris, Des Moines, for amicus curiae Iowa Hospital Association.

CADY, Justice.

This appeal requires us to determine whether portions of a county hospital used as a medical clinic for physicians and a clinic for specialists, as well as portions of the hospital property used to provide employment placement services and agricultural health and safety instructional courses, were entitled to an exemption from property taxation pursuant to Iowa Code section 427.1 (1997). The Board of Review of Van Buren County (Board) denied the county...

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