EVANGELICAL LUTHERAN v. BD. OF REVIEW

No. 03-0705.

688 N.W.2d 482 (2004)

THE EVANGELICAL LUTHERAN GOOD SAMARITAN SOCIETY, Petitioner-Appellant, v. BOARD OF REVIEW OF THE COUNTY OF MONTGOMERY, Iowa, Respondent-Appellee.

Court of Appeals of Iowa.

June 23, 2004.


Attorney(s) appearing for the Case

John J. Hines and Carolyn A. Rafferty of Dutton, Braun, Staack & Hellman, P.L.C., Waterloo, for appellant.

Bruce B. Green and Frank W. Pechacek, Jr., of Willson & Pechacek, P.L.C., Council Bluffs, for appellee.

Robert F. Holz, Jr. and Deborah M. Tharnish of Davis, Brown, Koehn, Shors & Roberts, P.C., Des Moines, for amicus curiae Iowa Health Care Association.

Heard by SACKETT, C.J., and HUITINK and MILLER, JJ.


SACKETT, C.J.

The focal question in this case is whether plaintiff-appellant, the Evangelical Lutheran Good Samaritan Society, is entitled to a full property tax exemption on a property it owns and operates as an eighty-eight bed skilled-nursing facility in Red Oak, Montgomery County, Iowa. The facility cares for persons whose fees are paid by the government under a provision referred to as Title XIX, and persons referred to as "private pay," whose fees are paid for...

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