City of West Branch v. Miller

LAVORATO, Justice.

A county purchased a public official’s errors and omissions insurance policy through a local government risk pool. A city sued the county’s assessor and auditor for allegedly failing to assess and collect taxes on newly annexed city property. The principle issue is whether purchase of the insurance policy waived the two officials’ governmental immunity under Iowa Code section 670.7 (1993). The district court thought not and granted the two officials’ joint motion for summary judgment. We disagree and reverse and remand for further proceedings.

I. Background Facts.

The parties…