We have written detailed reviews of Iowa law impacting agricultural producers and landowners. Access these reviews by clicking on the tiles below. You can also review Iowa cases on a particular subject by searching our list of Iowa case law reviews at the bottom of this page.
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The decedent passed away intestate in Belize. He owned real estate in both Polk County and Belize, several financial accounts, and a life insurance policy. The decedent’s adult daughter petitioned to open an estate in Polk County. His surviving spouse, who is not related to his daughter, filed a motion to dismiss the petition claiming that the decedent had lived in Belize for many years before his death and, as a result, the probate court lacked jurisdiction.
In a recent case, the Iowa Supreme Court considered whether Iowa’s tax-sale redemption notice procedures violated a landowner’s due process rights. The landowner argued that the law was unconstitutional because it did not require personal service, only notice by mail. The Court ruled that due process does not guarantee a property owner actual notice before the government takes the property. Instead, the landowner is entitled to a method of service “reasonably calculated” to provide timely notice.
A recent case from the Iowa Supreme Court highlights the importance of carefully completing and reviewing beneficiary designations for IRAs and other retirement accounts.
In a January 27, 2023, opinion, the Iowa Supreme Court found that a joint tenancy with rights of survivorship was converted to a tenancy in common when one of the owners transferred her undivided interest to a revocable living trust.
On January 25, 2023, the Iowa Court of Appeals reversed the district court’s order denying damages stemming from a replevin action of farm equipment. After determining that the plaintiffs were the rightful owners, the district court denied the plaintiffs’ request for damages reasoning that the defendant was justified in holding onto the equipment. Although the defendants reasonably claimed to be the rightful owner, the court ultimately determined they were not. Therefore, the plaintiffs were entitled to damages for the illegal detention of the equipment. Iowa Code § 643.17.
Agricultural supply dealer liens—intended to encourage suppliers to provide necessary feed and supplies to agricultural producers—can be difficult to enforce. An opinion issued by the Iowa Supreme Court today illustrates some of the complexity of this remedy. Quality Plus Feeds, Inc. v.
On November 2, 2022, the Iowa Court of Appeals affirmed that a niece who added herself to her aunt’s bank accounts failed to rebut the presumption of undue influence. A transfer from a grantor to their fiduciary is presumptively fraudulent. To refute this, the niece had the burden to show 1) that she acted in good faith and 2) that her aunt acted voluntarily. Because the niece instead presented evidence that undue influence was not established, she failed to meet this burden.
On December 5, 2022, the United States Tax Court found that a farmer who had purchased 29 used tractors over the course of three years did purchase the tractors for legitimate business purposes. Consequently, the farmer’s IRC §179 expense deduction for those tractors was upheld. The taxpayer was also able to substantiate that the majority, but not all, of his pickup trucks were “qualified nonpersonal use vehicles” as defined under IRC §247(i). The Tax Court eliminated most of the accuracy related penalty assessed by IRS under §6662.
On November 2, 2022, the Iowa Court of Appeals affirmed that a sheriff’s sale should not be set aside for failure to record the sheriff’s deed within the statutory time period. See Iowa Code § 654.16A. The purpose of Iowa Code § 654.16A(1) is to give the debtor notice of his right of first refusal. The court held that the debtor did not suffer prejudice because the deed was not recorded in a timely manner and that there was no statutory authority to set aside the sale.
Three companies are seeking to build carbon capture pipelines across Iowa. The goal of the projects is to capture carbon dioxide from ethanol plants, fertilizer plants, and other industrial agricultural plants to prevent greenhouse gas from escaping into the environment. The projects each propose liquefying the carbon dioxide and transporting it through underground pipelines to secure, permanent storage facilities in remote sites.
On October 19, 2022, the Iowa Court of Appeals affirmed the discount rate for transactional costs in a farm corporation buyout. After the Iowa Supreme Court held that transaction costs for asset liquidation should be included in the valuation, it remanded the case to the district court to determine and apply the appropriate discount rate. Guge v. Kassel Enterprises, Inc., 962 N.W.2d 764 (Iowa Sup. Ct. 2021). Here, the district court followed the Supreme Court’s remand order and conducted a credibility assessment of the parties’ expert witnesses to find the appropriate discount.
On October 5, 2022, the Iowa Court of Appeals affirmed the dismissal of a petition contesting the distribution of trust assets. After her father passed away, a beneficiary brought a lawsuit claiming that her father lacked testamentary capacity and that the trustees had exerted undue influence over him. Because the beneficiary only provided “suspicion and surmise,” the court affirmed that she failed to meet the burden to establish either claim.
On October 5, 2022, the Iowa Court of Appeals affirmed the division of two properties between a farmer and his two sisters. Relying on the factors set forth in Iowa Code § 651.31, the farmer claimed he would experience “great prejudice” if he was not awarded both farms. However, the court must only consider these factors when weighing the whether the presumption of a partition in kind is equitable. After the court orders a partition in kind, “the proceedings shall be governed by the procedures set forth in subchapter II that are applicable to a partition in kind.” Iowa Code § 651.32.
On August 31, 2022, the Iowa Court of Appeals held that a creditor cannot collect distributions from a spendthrift trust until the funds are in the beneficiary’s control. A creditor attempted to garnish funds of two spendthrift trusts which were being held by a trustee for the debtor’s benefit. The district court denied the debtor’s motion to quash the garnishment. Because the debtor had not yet received the distributions, the Court of Appeals reversed the district court’s order.
On August 31, 2022, the Iowa Court of Appeals affirmed the denial of a motion for a new trial in an erosion lawsuit. Landowners claimed that their neighbor’s construction caused erosion damage on their farmland. Because there was sufficient evidence that the landowners’ failure to maintain the waterway contributed to the damage, the court affirmed the denial.