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DOW CITY SENIOR CIT. HOUS. v. BD. OF REVIEW

No. 2-57020.

230 N.W.2d 497 (1975)

DOW CITY SENIOR CITIZENS HOUSING, INC., Appellant, v. BOARD OF REVIEW OF CRAWFORD COUNTY, Iowa, et al., Appellees.

Supreme Court of Iowa.

June 25, 1975.

Attorney(s) appearing for the Case

Richard J. Vipond, of Reimer & Vipond, Denison, for appellant.

Thomas R. Eller, County Atty., for appellees.

Heard by MOORE, C. J., and MASON, REES, HARRIS and McCORMICK, JJ.

McCORMICK, Justice.

This is an appeal from denial of a property tax exemption. The question is whether plaintiff Dow City Senior Citizens Housing, Inc. proved it is a charitable and benevolent institution using its property solely for its appropriate objects without a view to pecuniary profit. § 427.1(9), The Code. Defendant Board of Review of Crawford County assessed the property for taxation in 1973. Plaintiff filed a claim of exemption which was denied by...

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