Legal Opinion
Heritage Cablevision v. Marion County Board of Supervisors
Supreme Court of Iowa
Decided February 22, 1989No. 88-09PublishedCited by 11 opinions
1Opinion of the Court
HARRIS, Justice.
Plaintiff Heritage Cablevision brought this action as a facial constitutional challenge to Iowa Code chapter 427A (1987), which allows a tax exemption to most, but not all, tangible personal property. Property owned by Heritage is not exempt and it remains subject to tax. The trial court rejected the challenge and we affirm.
In times past Iowa statutes provided for an extensive personal property tax. In 1973 the General Assembly adopted a scheme under which most personal property would no longer be taxed. But under the plan not all types of personal property are relieved from…
2Cases cited6 opinions
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
- Exxon Corp. v. EagertonSupreme Court of the United States · 1983
- Dickinson v. PorterSupreme Court of Iowa · 1948
- City of Waterloo v. SeldenSupreme Court of Iowa · 1977
- Atlantic Richfield Co. v. StateAlaska Supreme Court · 1985
1 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Yeoman v. Com., Health Policy Bd.Kentucky Supreme Court · 1998
- In the Interest of B.G.C.Supreme Court of Iowa · 1993
- Griffin Pipe Products Co., Inc. Vs. The Board Of Review Of The County Of Pottawattamie, Robert Know, ChairpersonSupreme Court of Iowa · 2010
- Lscp, Lllp v. Courtney M. Kay-Decker, Director, Iowa Department of RevenueSupreme Court of Iowa · 2015
- Qwest Corporation v. Iowa State Board of Tax ReviewSupreme Court of Iowa · 2013
6 more not listed; retrieve them via the Exa API.