City of Newton v. Board of Review for Jasper County

How courts have described this case

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

• holding that residential retirement community was commercial property for tax purposes because, although organized as a cooperative, residents received no ownership interest in units
• “We, like other jurisdictions, have recognized the commercial nature of apartment complexes and their resulting commercial classification for tax purposes.”

Source: CourtListener parenthetical corpus (CC0).