Care Initiatives v. Board of Review

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• stating that party claiming the exemption has the burden of proof
• rejecting taxpayer’s argument that it provided gratuitous care to Title XIX residents where evidence showed that Title XIX reimbursement rate exceeded the facility’s average cost per patient day
• even though Care Initiatives had such a policy, the court concluded other facts justified the district court’s decision upholding denial of the requested property tax exemption
• “We give the term ‘charitable’ in the tax exemption statute a broad definition.”

Source: CourtListener parenthetical corpus (CC0).