Dow City Senior Citizens Housing, Inc. 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.

• refusing exemption where charges were set at a level to make facility self-sufficient and no rent concessions were made to residents based on need
• noting, in denying exempt status, that taxpayer provided housing, but no care
• nonprofit corporation operating law rent housing facility in which rent was subsidized by FHA was not “charitable or benevolent institution” entitled to exemption
• claim a senior citizens’ housing unit was exempt from taxation

Source: CourtListener parenthetical corpus (CC0).