Ag Docket Blog
Last week, the Iowa Supreme Court considered its first case challenging an Iowa Department of Revenue’s (IDOR) assessment of corporate income tax since 2010.[i] In both cases, the taxpayers lost, but this time it was because the taxpayer did not have a taxable nexus in Iowa.
Update: On April 11, 2017, DMWW announced that it would not be appealing this decision.
Update: The 2017 Iowa Legislative Session ended on April 22, 2017. No water quality legislation was enacted.
Update: On March 24, House Speaker Paul Ryan cancelled a vote scheduled for that day on the Republicans proposed repeal and replacement plan. Officials have stated that they will now turn their attention to tax reform.
HSB134 passed out of an Iowa House agricultural subcommittee on February 22. The bill would limit allowable damages in nuisance lawsuits filed against animal feeding operations that have used “existing prudent and generally utilized management practices reasonable” for their operations. The bill would also allow animal feeding operations that prevail in a nuisance lawsuit brought against them to recover reasonable attorney fees from the losing plaintiff.
In a 4-3 decision, the Iowa Supreme Court today ruled that a 69-year-old woman was a “vulnerable elder” under Iowa’s Elder Abuse statute because of her age.
A Polk County District Court judge has ruled that the Iowa Utilities Board properly acted within its discretion in determining that the Dakota Access pipeline would promote the “public convenience and necessity.” The court also found that the Board had statutory authority to grant Dakota Access eminent domain
In a filing last evening, the parties to the Des Moines Water Works lawsuit—the Board of Water Works Trustees and the drainage districts—again showed they are miles apart in their interpretation of the law.
The Center for Agricultural Law and Taxation does not provide legal advice. Any information provided on this website is not intended to be a substitute for legal services from a competent professional. The Center's work is supported by fee-based seminars and generous private gifts. Any opinions, findings, conclusions or recommendations expressed in the material contained on this website do not necessarily reflect the views of Iowa State University.