Acciona Windpower North America, LLC v. City of West Branch

MURPHY, Circuit Judge.

In 2008 the city of West Branch, Iowa (West Branch or the city) entered into an agreement with Acciona Windpower North America, LLC (Acciona), a company that manufactures and installs wind generation systems. Under the agreement, Acciona would expand its business in West Branch if the city would consider rebating a portion of Acciona’s taxes each year for eight years. West Branch paid rebates for three years, but then refused to pay subsequent rebates and ultimately cancelled the agreement. The district court 2 concluded that West Branch’s actions breached the contract…