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9 Iowa opinions name it 2 courts 1880–1990 0 in the last five years
The cases below were cited by Iowa courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.
| Case | Followed | Cited |
|---|---|---|
Trustees of Griswold College v. Stategreen2 sentences1990Id. “[TJaxation is the rule and exemption the exception.” Congregation B’Nai Jeshurun v. Board of Review, 301 N.W.2d 755, 756 (Iowa 1981), (quoting Trustees of Griswold College v. State, 46 Iowa 275, 278 (1877)). 1981This court stated in Trustees of Griswold College v. State, 46 Iowa 275, 278 (1877): It is conceded in argument that taxation is the rule and exemption the exception, and that statutes providing for exemption should be strictly construed, so that no property shall be exempt excepting that which is clearly and fairly within the express terms of the law. | 2 | 3 |
Congregation B'Nai Jeshurun v. Board of Reviewgreen1 sentence1990Id. “[TJaxation is the rule and exemption the exception.” Congregation B’Nai Jeshurun v. Board of Review, 301 N.W.2d 755, 756 (Iowa 1981), (quoting Trustees of Griswold College v. State, 46 Iowa 275, 278 (1877)). | 1 | 1 |
Trinity Lutheran Church of Des Moines v. Brownergreen2 sentences1981This court stated similarly in a case which involved a home owned by a church for its director of Christian education and minister of music, “The current trend throughout the country as shown by recent decisions is to curb and restrict exemptions such as we have here.” Trinity Lutheran Church v. Browner, 255 Iowa 197, 201 , 121 N.W.2d 131, 133 (1968). 1981This court stated similarly in a case which involved a home owned by a church for its director of Christian education and minister of music, “The current trend throughout the country as shown by recent decisions is to curb and restrict exemptions such as we have here.” Trinity Lutheran Church v. Browner, 255 Iowa 197, 201 , 121 N.W.2d 131, 133 (1968). | 1 | 1 |
| Case | Negative | Cited |
|---|---|---|
| No negative-treatment citations attached to this issue in Iowa. Read the followed side critically anyway. | ||
| Case | Cited | Years |
|---|---|---|
City of Sioux City v. Independent School District
green
2 sentences1937Following are the principal reasons and some of the authorities to be given in support of this conclusion. “ ‘Taxation is the rule and exemption the exception, and, therefore, strict construction of the statute [now Code Section 6944] under which the exemption is claimed is the rule.’ City of Sioux City v. School District, 55 Iowa 150 , at page 152, 7 N. W. 488, 489 . ‘Grants of immunity from taxation, in derogation of a sovereign power of the State, are strictly construed. ’ Pacific Co. v. Johnson, 285 U. S. 480 , at page 491, 52 S. Ct. 424, 426 , 76 L. 1937Following are the principal reasons and some of the authorities to be given in support of this conclusion. “ ‘Taxation is the rule and exemption the exception, and, therefore, strict construction of the statute [now Code Section 6944] under which the exemption is claimed is the rule.’ City of Sioux City v. School District, 55 Iowa 150 , at page 152, 7 N. W. 488, 489 . ‘Grants of immunity from taxation, in derogation of a sovereign power of the State, are strictly construed. ’ Pacific Co. v. Johnson, 285 U. S. 480 , at page 491, 52 S. Ct. 424, 426 , 76 L. | 2 | 1902–1937 |
Atrium Village, Inc. v. Board of Review
green
1 sentence1990Id. “[TJaxation is the rule and exemption the exception.” Congregation B’Nai Jeshurun v. Board of Review, 301 N.W.2d 755, 756 (Iowa 1981), (quoting Trustees of Griswold College v. State, 46 Iowa 275, 278 (1877)). | 1 | 1990–1990 |
National Bank of Burlington v. Huneke
green
2 sentences1970Exemption statutes are to be strictly construed, (loc. cit. 1304 and 1309, 136 N.W.2d 488 ) These rules must be applied in harmony with the legislative mandate to construe the provisions and proceedings under the Code “liberally” and “with a view to promote its objects and assist the parties in obtaining justice.” Section 4.2, Code of Iowa, (loc. cit. 1305 of 257 Iowa, 136 N.W.2d 488) Institutional exemptions are viewed with more favor than exemptions to private persons, [loc. cit. 1305 of 257 Iowa, 136 N.W.2d 488) National Bank of Burlington v. Huneke, 250 Iowa 1030 , 98 N.W.2d 7 , involved a 1970Exemption statutes are to be strictly construed, (loc. cit. 1304 and 1309, 136 N.W.2d 488 ) These rules must be applied in harmony with the legislative mandate to construe the provisions and proceedings under the Code “liberally” and “with a view to promote its objects and assist the parties in obtaining justice.” Section 4.2, Code of Iowa, (loc. cit. 1305 of 257 Iowa, 136 N.W.2d 488) Institutional exemptions are viewed with more favor than exemptions to private persons, [loc. cit. 1305 of 257 Iowa, 136 N.W.2d 488) National Bank of Burlington v. Huneke, 250 Iowa 1030 , 98 N.W.2d 7 , involved a | 1 | 1970–1970 |
South Iowa Methodist Homes, Inc. v. Board of Review
green
1 sentence1970Exemption statutes are to be strictly construed, (loc. cit. 1304 and 1309, 136 N.W.2d 488 ) These rules must be applied in harmony with the legislative mandate to construe the provisions and proceedings under the Code “liberally” and “with a view to promote its objects and assist the parties in obtaining justice.” Section 4.2, Code of Iowa, (loc. cit. 1305 of 257 Iowa, 136 N.W.2d 488) Institutional exemptions are viewed with more favor than exemptions to private persons, [loc. cit. 1305 of 257 Iowa, 136 N.W.2d 488) National Bank of Burlington v. Huneke, 250 Iowa 1030 , 98 N.W.2d 7 , involved a | 1 | 1970–1970 |
Wagner v. Board of Review of Glenwood
green
2 sentences1965Cornell College v. Board of Review, 248 Iowa 388, 390 , 81 N.W.2d 25 ; Trustees of Iowa College v. Baillie, 236 Iowa 235, 238 , 17 N.W.2d 143 ; Wagner v. Board of Review, 232 Iowa 58 , 4 N.W.2d 405 . 1965Cornell College v. Board of Review, 248 Iowa 388, 390 , 81 N.W.2d 25 ; Trustees of Iowa College v. Baillie, 236 Iowa 235, 238 , 17 N.W.2d 143 ; Wagner v. Board of Review, 232 Iowa 58 , 4 N.W.2d 405 . | 1 | 1965–1965 |
Trustees of Iowa College v. Baillie
green
2 sentences1965Cornell College v. Board of Review, 248 Iowa 388, 390 , 81 N.W.2d 25 ; Trustees of Iowa College v. Baillie, 236 Iowa 235, 238 , 17 N.W.2d 143 ; Wagner v. Board of Review, 232 Iowa 58 , 4 N.W.2d 405 . 1965Cornell College v. Board of Review, 248 Iowa 388, 390 , 81 N.W.2d 25 ; Trustees of Iowa College v. Baillie, 236 Iowa 235, 238 , 17 N.W.2d 143 ; Wagner v. Board of Review, 232 Iowa 58 , 4 N.W.2d 405 . | 1 | 1965–1965 |
Cornell College v. Board of Review of Tama County
neutral
2 sentences1965Cornell College v. Board of Review, 248 Iowa 388, 390 , 81 N.W.2d 25 ; Trustees of Iowa College v. Baillie, 236 Iowa 235, 238 , 17 N.W.2d 143 ; Wagner v. Board of Review, 232 Iowa 58 , 4 N.W.2d 405 . 1965Cornell College v. Board of Review, 248 Iowa 388, 390 , 81 N.W.2d 25 ; Trustees of Iowa College v. Baillie, 236 Iowa 235, 238 , 17 N.W.2d 143 ; Wagner v. Board of Review, 232 Iowa 58 , 4 N.W.2d 405 . | 1 | 1965–1965 |
Cress v. State Tax Commission
neutral
1 sentence1956As such it must be strictly construed to the end that no property shall be exempt except that which clearly and fairly falls within the express terms of the law.” To the same effect we quote from Cress v. State Tax Commission, 244 Iowa 974, 977 , 58 N.W.2d 831 , 833: “We know that taxation is the rule and exemption the exception, and the taxpayer claiming an exemption is held to strict proof that he comes within the statute.” . | 1 | 1956–1956 |
Cress v. State Tax Commission
neutral
1 sentence1956As such it must be strictly construed to the end that no property shall be exempt except that which clearly and fairly falls within the express terms of the law.” To the same effect we quote from Cress v. State Tax Commission, 244 Iowa 974, 977 , 58 N.W.2d 831 , 833: “We know that taxation is the rule and exemption the exception, and the taxpayer claiming an exemption is held to strict proof that he comes within the statute.” . | 1 | 1956–1956 |
Lamb v. Kroeger
green
2 sentences1953Lamb v. Kroeger, 233 Iowa 730, 733 , 8 N.W.2d 405 ; Readlyn Hospital v. Hoth, 223 Iowa 341 , 272 N. W. 90 . 1953Lamb v. Kroeger, 233 Iowa 730, 733 , 8 N.W.2d 405 ; Readlyn Hospital v. Hoth, 223 Iowa 341 , 272 N. W. 90 . | 1 | 1953–1953 |
Readlyn Hospital v. Hoth
green
2 sentences1953Lamb v. Kroeger, 233 Iowa 730, 733 , 8 N.W.2d 405 ; Readlyn Hospital v. Hoth, 223 Iowa 341 , 272 N. W. 90 . 1953Lamb v. Kroeger, 233 Iowa 730, 733 , 8 N.W.2d 405 ; Readlyn Hospital v. Hoth, 223 Iowa 341 , 272 N. W. 90 . | 1 | 1953–1953 |
Pacific Co. v. Johnson
green
2 sentences1937Following are the principal reasons and some of the authorities to be given in support of this conclusion. “ ‘Taxation is the rule and exemption the exception, and, therefore, strict construction of the statute [now Code Section 6944] under which the exemption is claimed is the rule.’ City of Sioux City v. School District, 55 Iowa 150 , at page 152, 7 N. W. 488, 489 . ‘Grants of immunity from taxation, in derogation of a sovereign power of the State, are strictly construed. ’ Pacific Co. v. Johnson, 285 U. S. 480 , at page 491, 52 S. Ct. 424, 426 , 76 L. 1937Following are the principal reasons and some of the authorities to be given in support of this conclusion. “ ‘Taxation is the rule and exemption the exception, and, therefore, strict construction of the statute [now Code Section 6944] under which the exemption is claimed is the rule.’ City of Sioux City v. School District, 55 Iowa 150 , at page 152, 7 N. W. 488, 489 . ‘Grants of immunity from taxation, in derogation of a sovereign power of the State, are strictly construed. ’ Pacific Co. v. Johnson, 285 U. S. 480 , at page 491, 52 S. Ct. 424, 426 , 76 L. | 1 | 1937–1937 |
New Orleans v. Warner
green
2 sentences1902The following are of that class: City of Sioux City v. Independent School Dist. of Sioux City, 55 Iowa, 150 ; McLean Co. v. City of Bloomington 106 Ill., 209 ; City of New Orleans v. Warner, 175 U. S. 120 , (20 Sup. Ct. Rep. 44, 44 L. 1902The following are of that class: City of Sioux City v. Independent School Dist. of Sioux City, 55 Iowa, 150 ; McLean Co. v. City of Bloomington 106 Ill., 209 ; City of New Orleans v. Warner, 175 U. S. 120 , (20 Sup. Ct. Rep. 44, 44 L. | 1 | 1902–1902 |
County of McLean v. City of Bloomington
green
1 sentence1902The following are of that class: City of Sioux City v. Independent School Dist. of Sioux City, 55 Iowa, 150 ; McLean Co. v. City of Bloomington 106 Ill., 209 ; City of New Orleans v. Warner, 175 U. S. 120 , (20 Sup. Ct. Rep. 44, 44 L. | 1 | 1902–1902 |
Counted by distinct opinions that both name this issue and are annotated to the section; sections every opinion cites regardless of issue are not filtered here, so read the counts against the total above.
Opinions by the citing court's state. A doctrine retained in one state and abandoned in another shows up here as a year span that stalls.