Update: On June 16, 2021, Governor Reynolds signed this bill into law.

On April 30, 2021, the Iowa Supreme Court released an opinion regarding the property tax assessment of a feed manufacturing facility.

On April 30, 2021, the Iowa Supreme Court released an opinion on the predeath transfer of farmland. In an amended petition, the administrator of the estate requested that the court set aside several allegedly fraudulent real estate transfers.

On May 12, 2021, the Iowa Court of Appeals issued an opinion concerning the distribution of trust property and a testamentary option to purchase farmland.

On May 12, 2021, the Iowa Court of Appeals published an opinion involving a personal injury settlement arising after an injury at county fairgrounds.

On May 12, 2021, the Iowa Court of Appeals released an opinion concerning the foreclosure of a mechanic’s lien. Because the contractor substantially performed the contract, the court affirmed the foreclosure. 

On April 30, 2021, the Iowa Supreme Court entered an opinion on the testate transfer of farmland. The testator devised farmland with a 20-year sale restriction provision.

On April 28, 2021, the Iowa Court of Appeals issued a ruling on a claim for quiet title of certain real estate.

On April 28, 2021, the Iowa Court of Appeals affirmed, as modified, the district court’s remedy in a lawsuit seeking an accounting and a determination of the proper ownership interest of a deceased member of a family farm LLC.   

In this video, CALT staff discuss common terminology used in the estate planning and farm succession planning process. 

www.youtube.com/watch?v=krkNeyeVhTQ

To download the slides, click here.

On April 14, 2021, the Iowa Court of Appeals issued a ruling on a foreclosure of agricultural real estate. After the borrower defaulted on two mortgages, the creditor petitioned to foreclose on the properties.

On April 14, 2021, the Iowa Court of Appeals issued a ruling in a dispute over a conservatorship. Two sisters separately incurred substantial attorney fees in a court battle over the proposed conservatorship of their mother.

On April 14, 2021, the Iowa Court of Appeals issued a ruling regarding an interference with an easement. The plaintiff had a written easement over the neighboring property to access 40 acres of farmland.

The 2018 Farm Bill required the USDA to create a regulatory framework for the production of hemp in the United States. States and Tribes can choose to operate under the Federal plan or submit their own plan for approval.

On March 17, 2021, the Iowa Court of Appeals issued an opinion regarding a will dispute. The will, among other things, created an option for certain beneficiaries to obtain ownership of the farmland subject to various terms and restrictions.

It’s been difficult enough to keep up with federal tax changes this year, let alone worry about how Iowa is treating these changes.

On March 17, 2021, the Iowa Court of Appeals issued another opinion in a family dispute regarding the management and ownership of a trust.

It’s almost March 1, which means that many farm leases around Iowa are beginning anew.[i] This key date is a good time to remind landlords of several available options to reduce the risks associated with nonpayment.

On February 26, 2021, the Iowa Supreme Court issued an opinion concerning whether a county board of adjustment illegally granted an area variance.