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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March 24, 2022 | Kristine A. Tidgren

On March 22, 2022, the Director of the Iowa Department of Revenue joined the IRS in granting estimated tax penalty relief to qualifying farmers who did not file their 2021 returns and pay their taxes by March 1, 2022. In Order 2022-1, Iowa waives the underpayment of estimated tax penalty for any qualifying farmer who files their 2021 Iowa income tax return and remits payment by May 2, 2022.

Iowa Code chapter 717A, sometimes referred to as Iowa’s “ag-gag” law, is once again the subject of federal litigation. On March 14, 2022, a federal judge from the Southern District of Iowa found the 2019 version of the law unconstitutional. Iowa Code § 717A.3B provides criminal penalties for those who, intending to harm an agricultural production facility, use deception to gain access to or employment with that facility. The judge held that the statute violated the First Amendment. Accordingly, she granted the plaintiffs’ motion for summary judgment.

NOTE: In a January 27, 2023, opinion, the Iowa Supreme Court reversed the Court of Appeals decision finding that the severance of the joint tenancy created a presumption of two equal shares, with equitable adjustments allowed only for contributions made after the creation of the joint tenancy.

On March 2, 2022, the Iowa Court of Appeals affirmed a district court decision finding that the transfer of a joint tenant’s interest in real property into a trust severed the joint tenancy.

On March 4, 2022, the Iowa Supreme Court held that a manager of an LLC was not entitled to attorney fees incurred defending himself against claims brought by the LLC or prosecuting claims against the LLC. A manager of an LLC may recover costs incurred “in the course of the member’s or manager’s activities on behalf of the company.” Iowa Code § 489.408(1). Because the manager incurred costs litigating against the LLC, the Supreme Court reversed the district court and Court of Appeals rulings and held that the statute did not require the company to indemnify the manager.

March 3, 2022 | Kristine A. Tidgren

On March 1, 2022, Governor Kim Reynolds signed HF 2317 into law. The new tax law will reduce individual and corporate income tax rates, provide exemptions from Iowa tax for certain forms of retirement income--including retired farmer rental income--and scale back certain tax credits. 

On January 27, 2022, the Iowa Court of Appeals overturned a district court’s award of punitive damages in a conversion claim. On summary judgment, the trial court found that the defendants acted with malice towards the plaintiff when they refused to return a skid loader that was located on recently foreclosed property after the owner of the skid loader demanded its return. The Court of Appeals, in a split decision, overturned the portion of the judgment awarding punitive damages.

On January 12, 2022, the Iowa Court of Appeals affirmed that a premarital agreement prevented the surviving spouse from taking the statutory elective share against the deceased spouse’s estate. Although the premarital agreement did not specifically list the deceased spouse’s century farm as an asset, it still provided the surviving spouse “fair and reasonable disclosure” of his financial conditions. Therefore, the Court of Appeals affirmed.

On January 27, 2022, the Iowa Court of Appeals affirmed a jury award in an eminent domain proceeding. In 2019, the Iowa Supreme Court held that the condemnation of farmland for the Dakota Access pipeline was constitutional. Because the landowner did not show that the district court abused its discretion when it excluded certain evidence allegedly impacting the value of the property after the taking, the court affirmed there were no grounds for a new trial.


On January 12, 2022, the Iowa Court of Appeals affirmed that a group of landowners did not follow the required statutory appeal route to challenge a drainage assessment. After a county drainage district assessed the cost of a failed annexation against landowners in the district, the landowners filed a petition for declaratory judgment. Because the landowners did not file an appeal as required under Iowa Code section 468.83(1), the Court of Appeals affirmed the district court’s dismissal of the landowners’ petition for failure to state a claim.

On December 3, 2021, the Iowa Supreme Court affirmed that the assignee of foreclosed agricultural property did not meet the statutory requirements to redeem the farmland. A debtor may redeem property by paying the sale price plus costs and interest within a one-year period of the sale. See Iowa Code § 628.13. Because the assignee did not pay the full price within the redemption period, the Supreme Court affirmed that the redemption was untimely.

On December 15, 2021, the Iowa Court of Appeals released an opinion involving a dispute over the sale of a railroad-tie-removal business. Without several key terms included in the contract, the court was left to determine the parties’ intent. Because the Seller did not provide his “best efforts” to assist the Buyer retain and expand the business, the Seller breached his consulting obligations. Therefore, the Court of Appeals affirmed that the Buyer was not obligated to pay the Seller the outstanding consulting fees. 

On October 6, 2021, the Iowa Court of Appeals affirmed an order from the district court, dividing a 50-acre parcel between two brothers pursuant to a partition in kind action. Robert Tolle sought a partition in kind of the parcel he owned as a tenant in common with his brother, Rickey. Instead of adopting either brothers’ division proposals, the district court accepted the appointed referee’s plan. The Court of Appeals affirmed, holding that the district court did not err when considering “what would be most equitable and practicable.”

On October 6, 2021, the Iowa Court of Appeals affirmed the denial of Zachary Tew’s workers’ compensation claim. Tew filed a petition for worker’s compensation benefits claiming that he was injured during his employment as an egg stacker. The Court of Appeals affirmed the denial of Tew’s request finding that he did not present credible testimony that his employment caused his injury.

In this case, the Iowa Court of Appeals reminds us that “contracts mean what they say.” On October 6, 2021, the Court of Appeals reversed an order from the district court finding that a hotel owner breached a contract with a construction company. Because the contractor failed to follow the required steps to change the scope of the project, the Court of Appeals reversed the district court’s order, finding that the hotel owner did not breach the contract.