James A. Stogdill, Christopher Determan, Mathew D. Johnson, Alesha Smith And Kirk E. Yentes v. City of Windsor Heights, Iowa, and Municipal Collections of America, Inc.

IN THE SUPREME COURT OF IOWA No. 21–1015 Submitted February 22, 2023—Filed June 9, 2023 JAMES A. STOGDILL, CHRISTOPHER DETERMAN, MATHEW D. JOHNSON, ALESHA SMITH, and KIRK YENTES, Appellants, vs. CITY OF WINDSOR HEIGHTS, IOWA, and MUNICIPAL COLLECTIONS OF AMERICA, INC., Appellees. Appeal from the Iowa District Court for Polk County, Heather Lauber and Celene Gogerty, Judges. Plaintiffs appeal from an order granting defendants’ motion for summary judgment in challenge to municipality’s use of an income tax refund offset program to enforce civil penalties issued pursuant to an automated traffic…