Case ID: iowa_46/html/0706-02.html
Source: Caselaw Access Project
Author: {"author": "Adams, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Cook v. Hutchins
    Taxation: exemption: parsonage.
    
      Appeal from Story District Court
    
    Saturday, June 16.
    Action to set aside a tax deed. Decree for defendant. Plaintiff appeals.
    
      Mull & Ramsey and Maxwell, Lee <& Witter, for appellant.
    
      Thompson <& McCall and Wright, Catch & Wright, for appellee.
   Adams, J.

At the time of the alleged assessment the property in question belonged to a corporation organized for religious purposes and was occupied as a parsonage. It was, therefore, exempt from taxation. Trustees of Griswold Colleger. The State of Iowa, p. 275, ante. The court, therefore, erred in dismissing plaintiff's petition and decreeing the title to be in the defendant.

Reversed.