Opinion ID: 1625181
Heading Depth: 1
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Heading: Property tax exemption.

Text: Iowa Code section 427.1 describes a number of classes of property which are exempt from taxation and provides in part: The following classes of property shall not be taxed: (9) Property of religious, literary and charitable societies. All grounds and buildings used ... by ... charitable, benevolent,... institutions or societies solely for their appropriate objects ... not leased or otherwise used ... with a view to pecuniary profit. The rules of construction for tax exemption statutes are well settled. We strictly construe the statutes exempting property from taxation. Any doubt concerning an exemption must be resolved in favor of taxation. The burden is upon the party claiming the exemption to show the property should not be taxed. Atrium Village v. Board of Review, 417 N.W.2d 70, 72 (Iowa 1987) (citations omitted). In our analysis, the actual use of the property is the paramount consideration. Id. We give the term charitable in the tax exemption statute a broad definition. Richards v. Iowa Dep't of Revenue, 414 N.W.2d 344, 351 (Iowa 1987). The term pecuniary profit refers to monetary gain which inures to the benefit of private individuals. Bethesda Found. v. Board of Review, 453 N.W.2d 224, 228 (Iowa App.1990).