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CENTRAL IOWA POWER COOP. v. CITY OF CEDAR RAPIDS

No. 50698.

116 N.W.2d 422 (1962)

CENTRAL IOWA POWER COOPERATIVE, a Corporation; and John Wessale, Plaintiffs-Appellants, v. The CITY OF CEDAR RAPIDS, a Municipal Corporation of Linn County, Iowa, Defendant-Appellee, John A. Burrill, Auditor of Linn County, Iowa; and Linn County, Iowa, Defendants-Appellants.

Supreme Court of Iowa.

July 24, 1962.

Attorney(s) appearing for the Case

Wisdom, Sullivan & Golden, Des Moines, and Sargent, Spangler, Hines & Pence, Cedar Rapids, for plaintiffs-appellants.

Richard F. Nazette, County Atty., and Keith E. Stapleton, Asst. County Atty., Cedar Rapids, for defendants-appellants John A. Burrill and Linn County, Iowa.

C. W. Garberson and William M. Dallas, Cedar Rapids, for defendant-appellee City of Cedar Rapids.

THORNTON, Justice.

Plaintiffs, Central Iowa Power Cooperative and John Wessale, are the owners of property located within the area annexed by the City of Cedar Rapids on July 19, 1961. They bring this action for declaratory relief to determine their rights with respect to the collection and payment of taxes for 1961, payable in 1962. They contend they are not subject to city taxes but only to those of defendant Linn County...

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