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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In the early 1900’s, the Iowa Legislature created a system of drainage districts to facilitate construction and repair of drainage tile, levies, waterways and terraces in certain parts of the state. Normally, the county board of supervisors acts as the drainage district board in the event of disputes or drainage issues. In this case, workers for a rail line discovered a sink hole under the railroad tracks in a drainage district. The sink hole was the result of old clay drainage tiles collapsing and sucking the soil from the railroad embankment.
In Iowa, challenges to property tax assessments are first made at the county level. If the county board of review rejects the taxpayer’s arguments, the taxpayer may appeal to the county district court (trial court). If the taxpayer does not find relief at this level, they may appeal to the state’s appellate courts. In this case involving a property tax assessment challenge, the definition of “manufacturing equipment” was at issue. “Manufacturing equipment” is exempt from tax.
We reported on this case two years ago. Now, there is another development to report. By way of background on this drainage dispute, Iowa law specifies that the natural drainage of surface water cannot be diverted by one landowner to the damage of another landowner. But, courts only grant injunctive relief in situations where it is necessary to prevent irreparable harm or afford relief where there is no other adequate remedy. A drainage issue and injunctive relief were involved in this case.
Iowa has specific rules governing the drainage of surface water. But, is the state subject to those same rules? That question was addressed in this case. In the Spring of 1999, a rural community in north central Iowa experienced heavy rainfall (nearly 7 inches in two days) resulting in flooding which damaged several properties. Several years later, the Iowa Department of Transportation (IDOT) constructed a four-lane, divided-highway bypassing the town. The bypass crossed a stream and the bridge installed over the stream was designed to withstand a fifty-year flood.
Many Iowa farmers use standard written form leases. Sometimes farmers add additional terms to those standard forms that conflict with some of the standard terms. When clauses conflict in a farm lease, how do the courts determine the parties’ intent in the event of a dispute? What if the lease is perpetual? This case demonstrates the importance of executing a clear and concise written farm lease agreement, and discusses the problem of perpetual farm leases.
Lending equipment to a neighbor may seem harmless, but can it lead to a lawsuit? In this vicarious liability case, the issue was whether the owners of a trailer can be held vicariously liable under Iowa’s Owner Consent statute (Iowa Code §321.493). Ultimately, the courts agreed that the plaintiff’s claims should be dismissed against the trailer owners, because a trailer is not a motor vehicle in Iowa.
A year before her death, a woman entered into a real estate installment contract with her sister-in-law to sell her home, retaining a life estate in the property. The woman executed a will that provided for the payments of her “just debts” from her estate upon her death. The remainder of her property was to go to her sister-in-law. At the time of her death, she owed several thousand dollars to health care entities for medical assistance. Upon discovering this outstanding balance, the Iowa Department of Human Services (DHS) filed a claim against the estate pursuant to Iowa Code § 249.5(2).
Here, the plaintiff purchased a tract of land and obtained a mortgage on the real estate from the defendant, a bank. The real estate secured the mortgage and the bank had an additional security interest in the plaintiff’s horses. A few years later, the plaintiff defaulted on her mortgage with the bank, and the bank filed a petition for foreclosure. However, before the sheriff’s sale, the plaintiff moved herself and her horses to her sister’s property. After the sheriff’s sale, there remained a $7,990 deficiency on the bank loan.
Three parties were involved in this case: a real estate brokerage company, the buyer of the property (a real estate investment LLC), and the property seller (a hotel management company). The real estate broker generated a written contract to be used in the purchase of the real estate consistent with the buyer’s ultimate offer. The parties agreed to the terms of the agreement.
When property is leased, the tenant is entitled to “peaceable possession” of the leased premises. Sometimes that is termed “quiet enjoyment.” But, just exactly what does “quiet enjoyment” involve.
The Iowa Supreme Court has determined that America Online (AOL) does not offer telecommunication services in Iowa because members could only access the services through AOL's out-of-state call centers. Thus, AOL's services were not subject to sales tax because the tax can only be imposed on services that originate and terminate within Iowa. Iowa law taxes the gross receipts from the sale, furnishing or service of communication services when they are sold at retail in Iowa to consumers or users.
Surface water drainage disputes can arise between property owners when an adjacent landowner does something to interfere with the natural or historical flow of water to or from their property. Historically, the law did not permit much alteration of a natural water course. But, a landowner of higher elevation (the owner of the “dominant estate”) is entitled to drain excess surface water onto land of lower elevation (the “servient estate”) along and within the natural watercourse. However, a drawback of this approach was that it did not allow landowners to fully develop and utilize their
In recent years, 46 states have enacted legislation designed to encourage the continued existence of equine-related activities, facilities and programs, and provide the equine industry limited protection against lawsuits. The laws generally require special language in written contracts and liability releases or waivers, require the posting of warning signs and attempt to educate the public about inherent risks in horse-related activities and immunities designed to limit tort liability. Under the typical statute, an “equine activity sponsor,” “equine professional,” or others can only be
Iowa law specifies that once a drainage district is established, additional land that is contiguous to the land in the district may be annexed into the district if the contiguous lands are benefitted by the improvement. The question of whether land was benefitted by a drainage district and could, therefore, be annexed into the district was involved in this case.
For purposes of Iowa sales and use tax, Iowa Code §428.20 defines a “manufacturer” as a person who purchases, receives, or holds personal property of any description for the purpose of adding to its value by a process of manufacturing. In Iowa, a “manufacturer” is exempt from sales and use tax on purchases of equipment if the equipment is “directly and primarily used in processing.” The application of the exemption to a paint company was at issue in this case.