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BORDEN v. SELDEN

No. 52367.

146 N.W.2d 306 (1966)

Robert M. BORDEN and Gail D. Borden, Charles E. Small and Margaret A. Small, and Harlan K. Peckham, Appellants, v. Marvin R. SELDEN, Jr., State Comptroller of the State of Iowa, Paul Franzenburg, Treasurer of State for the State of Iowa, William E. McCulloch, Auditor of Polk County, Iowa, Carl Bogenrief, Treasurer of Polk County, Iowa, Mary Kesler, Auditor of Hamilton County, Keith Clifton, Treasurer of Hamilton County, Iowa, Dorothy J. Elliott, Auditor of Story County, Iowa, and John A. O'Donnell, Treasurer of Story County, Iowa, Appellees.

Supreme Court of Iowa.

November 15, 1966.

Attorney(s) appearing for the Case

Herrick, Langdon, Sandblom & Belin, Des Moines, for appellants.

Lawrence F. Scalise, Atty. Gen., Timothy McCarthy, Sol. Gen., and Allan D. Vestal, Special Asst. Atty. Gen., for appellees.

STUART, Justice.

The one question presented by this appeal is whether an act which, by its terms, denies to nonresident owners of land in Iowa a land tax credit granted resident owners of Iowa land, violates the Constitution of the United States and/or the Constitution of the State of Iowa. The trial court held the act constitutional and plaintiffs appealed.

In 1945 the 51st General Assembly passed the Agricultural Land Tax Credit Act. (Now chapter 426, Code...

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