Iowa West Racing Ass'n v. Iowa Racing & Gaming Commission

I respectfully dissent. The majority’s view may be technically correct, but it isn’t right.

This controversy- concerns the sum of $578,634.37 held unlawfully by a state agency since December 30, 1994, when the district court — in the first round of litigation — ordered the sum returned to the taxpayer, Bluffs Run. The situation is quite different from Soo Line and Klein, upon which the majority so heavily relies, where the individual plaintiffs had prevailed at the agency level, obviating the need for judicial review. In both those cases, remedy for lack of compliance or payment by the state…