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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On October 16, 2024, the Iowa Court of Appeals affirmed the district court’s decision to dismiss a trust beneficiary’s claim that the bank trustee breached its duty when failing to advise the beneficiary about the power of appointment granted to him in the trust. The court found the duty to inform merely required the trustee to provide a copy of the trust and notify the beneficiary of the right to request more information, not to explain the significance of provisions found within the trust.
Time is running out to avoid automatic renewal of a 2024 farm lease in Iowa. Whether you’re a landlord or a tenant, Iowa law requires that you formally notify the other party by September 1 if you don’t wish to continue the current lease under its existing terms and conditions for another year.
Because of tax credits created by the Inflation Reduction Act (IRA) for clean fuel production, some farmers may in the near future receive a higher price for selling crops to renewable fuel producers (i.e.
This presentation is perfect for land owners, township trustees, farm tenants, and anyone interested in understanding Iowa's fence laws.
In this session, you'll learn:
On August 28, 2024, the Iowa Utilities Commission granted Summit Carbon Solutions, LLC, a hazardous liquid pipeline permit. The company cannot begin construction until the authorities in South Dakota and North Dakota grant their approval for the project.
In a case of first impression in Iowa, the Iowa Supreme Court today ruled that common ownership of adjacent parcels eradicates otherwise existing claims of boundary by acquiescence by subsequent purchasers. The case is Sundance Land Company, LLC v. Remmark, No. 22-0848, (Iowa Sup. Ct.
Many Iowans have been impacted by recent severe storms. This post summarizes relevant notices and relief issued by IRS, FEMA, and the Iowa Department of Revenue.
On Thursday, June 6, 2024, the Iowa Department of Revenue announced that the revised 2023 Form IA 100A (Iowa Capital Gain Deduction – Cattle, Horses, or Breeding Livestock) is ready to file.
Background
The detailed facts of this case are set forth in our summary of the Court of Appeals decision. Albert Cruz and Janice Geerdes have known each other since the early 1990’s. In 2004, Cruz and Geerdes became partners of Blue Acres Pork, a hog operation, when Geerdes deeded 9.64 acres (hereafter, “hog parcel”) to herself and Cruz as tenants-in-common.
The Iowa Legislature had a busy 2024 session, passing 187 bills through both the House and the Senate. This post reviews the enrolled bills of most interest to agricultural producers and landowners. Several of these bills still await the Governor’s signature. Most are effective July 1, 2024.
On April 24, 2024, the Iowa Court of Appeals affirmed the district court’s ruling that the trustee could not buy farm real estate as part of the winding-up process of the trust. Although the trustee had obtained an appraisal and had given the other beneficiaries first chance at purchasing the farmland, the court of appeals found there was no adequate reason for allowing the proposed self-dealing.
On April 19, 2024, the Iowa Supreme Court reversed a decision from the Iowa Court of Appeals and ruled that shareholders of a family farm corporation did not prove their breach of fiduciary duty claims against their father and brother. Hora v. Hora, No. 22-0259 (Iowa S. Ct.
On April 19, 2024, the Iowa Supreme Court affirmed the dismissal of plaintiffs’ claims for punitive damages against the administrators of the drainage districts and the engineering firm providing services to the drainage districts. The members of the Kossuth County Board of Supervisors administered the three drainage districts at issue in this case. The plaintiffs abandoned their breach of duty claims on appeal and argued they were entitled to pursue a stand-alone punitive damages claim.
On March 27, 2024, the Iowa Court of Appeals affirmed the district court’s determination to vacate a drainage district annexation. Both courts found the required engineer’s annexation study did not meet the statutory burden to specify the material benefits to the proposed annexed land. The report had concluded that all lands in the watershed would be benefited by the improvement due to more reliable drainage, but the court found that the report needed to show that the soil quality would be improved. Since the report failed to do so, the annexation was vacated.
On March 27th, 2024, the Iowa Court of Appeals affirmed the district court’s ruling that a trust could not be terminated. The beneficiaries of the trust had petitioned the court for termination, arguing there were significant negative tax consequences that could be avoided by early termination since a large portion of the principal was the grantor’s Individual Retirement Account (IRA).