Racing Ass'n of Central Iowa v. Fitzgerald

TERNUS, Justice.

When this case was initially before our court, we held that a statute taxing gross gambling receipts generated at racetracks at a rate nearly twice the rate imposed on gross gambling receipts generated on riverboats violated the United States Constitution and the Iowa Constitution. See Racing Ass’n v. Fitzgerald, 648 N.W.2d 555, 562 (Iowa 2002) (reversing district court’s summary judgment for the State) [hereinafter “RACI”]. On certiorari to the United States Supreme Court, that part of our decision holding the statute violated the Equal Protection Clause of the United States…