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 Iowa Legislature’s 2017 session drew to a close on April 22, 2017. For agriculture, the session was largely marked by the state’s revenue shortfall, which left tax cuts important to farmers on the table. It also meant the session adjourned for another year without a long-term water quality funding mechanism.
Update: The 2017 legislative session ended without passage of any legislation relating to the Beginning Farmer Tax Credit. As such, the changes detailed in this posting will occur January 1, 2018.
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.
Today, Governor Branstad signed SF 447 into law. The new law, designed to curb damage awards in nuisance cases brought against responsible animal feeding operations, went into effect immediately.
Here is an updated list on the pleadings and resources on the Des Moines Water Works litigation.
Last year, many of us were surprised by an Iowa Court of Appeals decision that held that a single grazing horse was sufficient to establish a farm tenancy. Why did this matter?
Update: The 2017 Iowa Legislative Session ended on April 22, 2017. No water quality legislation was enacted.
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 over impacted
The Iowa Court of Appeals yesterday upheld a jury verdict awarding a brother more than $1.5 million in damages against his two sisters. The court found that substantial evidence supported the jury’s finding that the sisters exerted undue influence over their father, causing him to execute a will that disinherited the brother.
Last week, the Iowa Court of Appeals upheld a trial court’s order specifically enforcing a partition fence agreement between neighbors. The opinion illustrates that such an agreement does not necessarily preclude costly litigation. It also demonstrates the importance of engaging legal counsel at the beginning of a dispute.
The Iowa Supreme Court today issued a ruling favoring the drainage districts in three northwest Iowa counties in the high profile Des Moines Water Works nitrate litigation. This ruling effectively means that the federal court will enter summary judgment in favor of the districts with respect to DMWW’s claims for money damages and injunctive relief and will likely grant similar relief with respect to DMWW’s claims alleging violations of DMWW’s constitutional rights.
On February 10, 2017, Iowa Department of Revenue issued helpful documents to help preparers contend with nonconformity.
A custom feeding endorsement may not cover growers for unexpected or negligent losses to livestock. An opinion from the Iowa Court of Appeals yesterday again raises this important warning.