City of Waterloo v. Selden

McCORMICK, Justice.

The question here is whether 1976 legislation imposing budget limitations on cities with populations of more than 750 can be squared with the equal protection clause of the Iowa Constitution. We find it can be and therefore reverse the contrary decisions of the trial courts in these consolidated appeals.

The Sixty-sixth General Assembly, 1976 session, enacted senate file 1062 as a temporary property tax relief measure. In an effort to forestall large increases in property tax levies during the ensuing three-year fiscal period, the statute included this provision:

- Sec. 2.…