Legal Opinion
State Ex Rel. Iowa Employment Security Commission v. Des Moines County
Supreme Court of Iowa
Decided March 7, 1967No. 52392PublishedCited by 17 opinions
1Opinion of the CourtRawlings, J.
The sole question presented on this appeal is whether a drainage district is a political subdivision or instrumentality of the State or any of its political subdivisions.
Chapter 97B, Code, 1962, is captioned the “Iowa Public • Employees’ Betirement System”.
Chapter 97C, Code, 1962, is identified as the “Federal Social Security Enabling Act”.
Pursuant to section 97C.3, Iowa entered into a federal-state agreement, in effect at all times here concerned.
Plaintiff, Iowa Employment Security Commission, is the State administrative agency charged by law with the levy and collection of taxes owing under…
2Cases cited14 opinions
- Graham v. WorthingtonSupreme Court of Iowa · 1966
- Pierce v. GreenSupreme Court of Iowa · 1940
- Sisson v. Board of SupervisorsSupreme Court of Iowa · 1905
- State v. OlsonSupreme Court of Iowa · 1958
- Charles v. Epperson & CompanySupreme Court of Iowa · 1965
9 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Board of Water Works Trustees of the City of Des Moines, Iowa v. Sac County Board of Supervisors, as Trustee of Drainage Districts 32, 42, 65, 79, 81, 83, 86, and Calhoun County Board of Supervisors and Sac County Board of Supervisors as Joint Trustees of Drainage Districts 2 and 51 and Buena Vista County Board of Supervisors and Sac County Board of Supervisors as Joint Trustees of Drainage Districts 19Supreme Court of Iowa · 2017
- Iowa State Dept. of Health v. HertkoSupreme Court of Iowa · 1979
- Voogd v. JOINT DRAIN. DIST., KOSSUTH & WINNEBAGO COS.Supreme Court of Iowa · 1971
- Mandicino v. KellySupreme Court of Iowa · 1968
- Gard v. Little Sioux Intercounty Drainage District of Monona & Harrison CountiesSupreme Court of Iowa · 1994
12 more not listed; retrieve them via the Exa API.