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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December 17, 2018 | Kitt Tovar

On December 5, 2018, the Iowa Court of Appeals considered a taxpayer's challenge to the Tax Amnesty Act of 2007. The Court of Appeals found that because plaintiff failed to file a 2002 tax return, amnesty was waived and the Department of Revenue could disallow deductions for the following four years.  

water tunnel
December 13, 2018 | Kitt Tovar

On December 5, 2018, the Iowa Court of Appeals issued a ruling regarding a private nuisance dispute between two neighbors. The court held that a ditch running between two neighbors had not changed substantially because of the addition of a culvert.

field of colorful flowers
December 10, 2018 | Kitt Tovar

On December 5, 2018, the Iowa Court of Appeals issued a decision regarding the ownership rights of land located in Clayton County. The court held that the City of Garber was estopped from asserting ownership over the property because it never developed, used, or maintained it; the previous owners had acquired it through adverse possession; and the current owners would suffer unfair damages if they gave up the property.

On November 21, 2018, the Iowa Court of Appeals issued a ruling regarding the county’s duty to properly maintain a soil and water conservation structure. The court found that the defendants had no statutory, contractual, or common law duty to maintain the structure.

November 23, 2018 | Kristine A. Tidgren

A recent case from the Iowa Court of Appeals assesses the impact of a below-market-value purchase on the priority of related security interests in farm equipment. It’s a timely review during this current farm downturn.

sunset across a large field

On November 7, 2018, the Iowa Court of Appeals issued an opinion regarding the proper division of farmland for a divorcing couple. The court found the prenuptial agreement signed by the couple unenforceable and the farming assets to be divisible, despite the fact that they were gifted to or inherited by the husband.

a sea of black cows

On November 7, 2018, the Iowa Court of Appeals issued an opinion regarding division of monetary gifts and assets during a divorce proceeding. The Court found that certain gifted assets could be divided despite being separate property.

For tax year 2018, Iowa has coupled only with selected federal changes. With those exceptions, Iowa tax law looks to the Internal Revenue Code as it existed on January 1, 2015. This non-conformity has presented some challenges.

October 24, 2018 | Kitt Tovar

On October 18, 2018, the Iowa Court of Appeals issued a ruling concerning a family dispute over farmland.

Law
September 30, 2018 | Kitt Tovar

The Iowa Court of Appeals recently considered the issue of witness credibility in a will contest. On September 12, 2018, the Court of Appeals found that despite a witness to the will not remembering the details of the will signing, she possessed the requisite memory overall to authenticate the will.

Field

On September 12, 2018, the Iowa Court of Appeals affirmed the Polk County District Court’s ruling that a mother had intentionally given title of her house to only one of her two daughters. In Andrews v. Carter, the mother chose to transfer title of her home to the daughter who had been her primary caregiver as she aged. The other daughter had argued that the mother intended for her sister to hold the house, in constructive trust, for the benefit of both daughters until the mother died.

September 30, 2018 | Kristine A. Tidgren

Last week, the Iowa Department of Revenue issued proposed rules for implementing changes to section 179, brought about by Iowa’s 2018 tax reform legislation (S.F. 2417, enacted May 30, 2018).

Carroll Airport

On September 12, 2018, the Iowa Court of Appeals affirmed a Carroll County District Court ruling for the abatement of a nuisance in the form of a grain leg located near the Arthur N. Neu Airport in Carroll County. The court ruled that a Federal Aviation Administration (FAA) finding that the improvement was not a hazard to air navigation did not preempt state and local law.

autumn
September 6, 2018 | Kitt Tovar

Creating a will is an important step in ensuring your loved ones know where your possessions should go at the time of death. Another important consideration after making a will is how you will store it. Courts usually require that the original will be used at the time of probate. This means that if the original will cannot be found, the court will likely find that the decedent destroyed the will with the intent to revoke it.

August 30, 2018 | Kristine A. Tidgren

It is generally advisable for business owners to form a separate legal entity to limit personal liability stemming from business contracts or torts. Incorporating or organizing as an LLC can limit owners’ personal liability to the extent of their investments. This liability shield, however, is not without exception.

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