· 9/5/2002
Van Buren County Hospital & Clinics v. Board of Review
Citations
- 650 N.W.2d 580
- 2002 Iowa Sup. LEXIS 172
- 2002 WL 2022141
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- noting that exemptions exist only as a matter of legislative grace and are generally disfavored as inequitable and unfair
- noting that exemptions exist only as a matter of legislative grace and are generally disfavored as inequitable and unfair
- noting that these principles are justified because “exemptions from taxation are generally disfavored as contrary to the democratic notions of equality and fairness, and exist solely due to legislative grace”
- noting tax exemptions are “generally disfavored as contrary to the democratic notions of equality and fairness, and exist solely due to legislative grace”
Source: CourtListener parenthetical corpus (CC0).
Judges: Cady, Ternus
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.