Iowa Resources
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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June 7, 2024|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.
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May 28, 2024|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.
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May 10, 2024|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.
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May 2, 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.
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April 28, 2024|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.
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April 24, 2024|
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.
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April 10, 2024|
On March 27, 2024, the Iowa Court of Appeals affirmed the district court’s determination to vacate a drainage district annexation.
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April 10, 2024|
On March 27th, 2024, the Iowa Court of Appeals affirmed the district court’s ruling that a trust could not be terminated.
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March 21, 2024|
On January 24, 2024, the Iowa Court of Appeals, in a split decision, overturned a district court’s ruling that an Iowa Limited Liability Company (LLC) lacked standing to sue one of its members when it did not obtain defendant member’s consent to s
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March 21, 2024|
On March 6, 2024, the Iowa Court of Appeals found that a family settlement agreement was invalid. The agreement was executed prior to the testator’s death and two of the signers had predeceased the testator.
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March 7, 2024|
On January 24, 2024, the Iowa Court of Appeals ruled that a district court improperly determined that the heirs of deceased beneficiaries were to receive the deceased beneficiaries’ shares of a testamentary trust.
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February 22, 2024|
On January 24, 2024, the Iowa Court of Appeals affirmed a district court’s partition order. The judge ordered a hybrid partition, where a portion of the partitioned property would be sold, and the other portion given in-kind to one owner.
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February 12, 2024|
On February 2nd, 2024, the Iowa Supreme Court affirmed both the Court of Appeals and district court's finding that the injured plaintiff failed to bring forth evidence that the owner of a cow that caused an accident on Interstate 8
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January 24, 2024|
On January 10, 2024, the Iowa Court of Appeals held that the district court improperly considered extrinsic evidence when interpreting a will. The decedent’s will directed one farm property to be held in a trust and the other farm property be evenly divided between her three children. Based on the testimony of the scrivener of the will, the district court concluded that the testator intended both parcels to be placed in the trust. Because the will was not ambiguous, extrinsic evidence was inadmissible. Thus, the Court of Appeals reversed the district court’s order.
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January 19, 2024|
Many landowners have land that borders a road.
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January 11, 2024|Note: In 2024, the Iowa Legislature reinstated the capital gain deduction for the sale of breeding, draft, dairy, and sport livestock, retroactively to include the 2023 tax year. Read more about this change.
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December 18, 2023|
On November 21, 2023, the Iowa Court of Appeals affirmed that Iowa’s partition law did not apply to farmland owned by a trust.
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November 6, 2023|
On October 11, 2023, the Iowa Court of Appeals found that one brother failed to properly account to his brothers for the farming proceeds received while marketing organic crops.
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October 27, 2023|
On October 11, 2023, the Iowa Court of Appeals affirmed the district court when it ruled that one owner of tenancy-in-common could not terminate a farm lease entered into by a life estate holder without the permission of the other co-owners.
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September 12, 2023|
After disagreements over the boundary line between two neighbors occurred, the plaintiffs brought this lawsuit alleging boundary by acquiescence and adverse possession. The trial court found that the plaintiffs had maintained the 8.5-foot strip of land and ruled in favor of the plaintiffs. On appeal, the court found that the plaintiffs only began maintaining the disputed area six years earlier when the defendants purchased the adjoining parcel. Because the plaintiffs did not meet the statutory ten-year requirement for either claim, the Court of Appeals reversed the district court’s ruling.