Legal Opinion
Racing Ass'n of Central Iowa v. Fitzgerald
Supreme Court of Iowa
Decided September 6, 2002No. 01-0011PublishedCited by 26 opinions
1Opinion of the Court
STREIT, Justice.
Iowa racetracks challenge legislation that significantly increased the tax on racetracks, but not on riverboats. The district court upheld the unequal taxing scheme finding the state has a legitimate interest in promoting the riverboat industry and the economy of river towns. Because we find no rational basis exists for this differential tax treatment, we affirm in part, reverse in part, and remand.
I. Background and Facts
The Racing Association of Central Iowa operates Prairie Meadows Racetrack and Casino in Altoona, Iowa. Dubuque Racing Association and Iowa West Racing…
2Cases cited19 opinions
- Nordlinger v. HahnSupreme Court of the United States · 1992
- Weinberger v. WiesenfeldSupreme Court of the United States · 1975
- Bierkamp v. RogersSupreme Court of Iowa · 1980
- South Central Bell Telephone Co. v. AlabamaSupreme Court of the United States · 1999
- State v. CeaserSupreme Court of Iowa · 1998
14 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- State v. BrueggerSupreme Court of Iowa · 2009
- Varnum v. BrienSupreme Court of Iowa · 2009
- Racing Ass'n of Central Iowa v. FitzgeraldSupreme Court of Iowa · 2004
- Fitzgerald v. Racing Assn. of Central IowaSupreme Court of the United States · 2003
- Myron Dennis Behm, Burton J. Brooks, Bobby Lee Langston, David Leon Brodsky, Jeffrey R. Olson, and Geoff Tate Smith v. City of Cedar Rapids and Gatso USA, Inc.Supreme Court of Iowa · 2019
21 more not listed; retrieve them via the Exa API.