Supreme Court of Iowa January 17, 1996, 94-1659 (Friendship Haven, Inc. v. Webster County Board of Review)

CARTER, Justice.

Friendship Haven, Inc. (Friendship Haven), a nonprofit corporation that operates housing facilities and multilevel care facilities for the elderly in Fort Dodge appeals from a decree confirming the action of the Webster County Board of Review (board of review) in denying an exemption from the general property tax for a portion of the corporation’s housing facilities.