Legal Opinion
Borden v. Selden
Supreme Court of Iowa
Decided November 15, 1966No. 52367PublishedCited by 8 opinions
1Opinion of the CourtStuart, J.
The one question presented by this appeal is whether an Act which, by its terms, denies to nonresident owners of land in Iowa a land tax credit granted resident owners of Iowa land, violates the Constitution of the United States and/or the Constitution of the State of Iowa. The trial court held the Act constitutional and plaintiffs appealed.
In 1945 the Fifty-first General Assembly passed the Agricultural Land Tax Credit Act (now chapter 426, Code of Iowa). It provided for a state fund to be apportioned as a credit against the tax on each tract of agricultural land in school districts where…
2Cases cited18 opinions
- Paul v. VirginiaSupreme Court of the United States · 1869
- Toomer v. WitsellSupreme Court of the United States · 1948
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
- Ward v. MarylandSupreme Court of the United States · 1871
- Travis v. Yale & Towne Manufacturing Co.Supreme Court of the United States · 1920
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3Cited by8 opinions
- State v. CookSupreme Court of Iowa · 1968
- Brown Enterprises, Inc. v. FultonSupreme Court of Iowa · 1971
- Fleur De Lis Motor Inns, Inc. v. BairSupreme Court of Iowa · 1981
- State v. McNealSupreme Court of Iowa · 1969
- Joseph W. Democko, Donald Jones and James Samis v. Iowa Department of Natural ResourcesSupreme Court of Iowa · 2013
3 more not listed; retrieve them via the Exa API.