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· 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 CourtListener

Sourced 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.