City of Cedar Rapids v. Linn County

McCORMICK, Justice.

The question in this declaratory judgment appeal is whether cities can be taxed with court costs when ordinance prosecutions result in acquittal or dismissal. Plaintiffs City of Cedar Rapids and League of Iowa Municipalities sought a declaratory judgment that cities cannot be taxed with costs in those circumstances. Defendants Linn County, Merle Kopel, county auditor, and Kenneth Perry, Jr., clerk of court, obtained a contrary ruling on their motion for adjudication of law points (from Ford, J.) and then were awarded summary judgment (by Swailes, J.) on their motion based…