ODLE v. IOWA STATE TAX COMMISSION, 246 Iowa 1241 (1955)

71 N.W.2d 584 MAY ODLE et al., appellants, v. IOWA STATE TAX COMMISSION et al., appellees. No. 48739.Supreme Court of Iowa. July 27, 1955. TAXATION: Exemptions — strict construction of statutes. 1 Statutes exempting property from taxation must be strictly construed and if there is any doubt, it must be resolved against exemption and in […]

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