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CITY OF CEDAR RAPIDS v. LINN COUNTY

No. 61191.

267 N.W.2d 673 (1978)

CITY OF CEDAR RAPIDS, Iowa and League of Iowa Municipalities, Appellants, v. LINN COUNTY, Iowa, Merle Kopel, as Auditor of Linn County, Iowa, and Kenneth Perry, Jr., as Clerk of Court of Linn County, Iowa, Appellees.

Supreme Court of Iowa.

June 28, 1978.

Attorney(s) appearing for the Case

David F. McGuire, City Atty., and William F. Sueppel, of Meardon, Sueppel, Downer & Hayes, Iowa City, for appellants.

Judith W. Redmond, Asst. County Atty., for appellees.

Considered by MOORE, C. J., and RAWLINGS, LeGRAND, HARRIS and McCORMICK, JJ.

McCORMICK, Justice.

The question in this declaratory judgment appeal is whether cities can be taxed with court costs when ordinance prosecutions result in acquittal or dismissal. Plaintiffs City of Cedar Rapids and League of Iowa Municipalities sought a declaratory judgment that cities cannot be taxed with costs in those circumstances. Defendants Linn County, Merle Kopel, county auditor, and Kenneth Perry, Jr., clerk of court, obtained a contrary ruling on their motion...

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