720 N.W.2d 192 (2006)
SIOUX CENTER COMMUNITY HOSP. & HEALTH CENTER v. BOARD OF REVIEW OF SIOUX COUNTY.
No. 05-1278.Court of Appeals of Iowa.
April 26, 2006.Decision without published opinion. Affirmed.
Court of Appeals of Iowa.
April 26, 2006.Decision without published opinion. Affirmed.