1. Home
  2. Browse Decisions
  3. N.W.2d
  4. 229 N.W.2d
  5. 229 N.W.2d 126 (1975)
 

SCOTT COUNTY CONSERVATION BD. v. BRIGGS

No. 2-56907.

229 N.W.2d 126 (1975)

SCOTT COUNTY CONSERVATION BOARD, Appellee, v. D. G. BRIGGS, Director of the Iowa Department of Revenue, Appellant.

Supreme Court of Iowa.

May 21, 1975.

Attorney(s) appearing for the Case

Richard C. Turner, Atty. Gen., George W. Murray, Special Asst. Atty. Gen., and Harry M. Griger and Donald H. Capotosto, Asst. Attys. Gen., for appellant.

Edward N. Wehr, Scott County Atty., and Thomas G. Schebler and Gary M. Lane, Asst. Scott County Attys., for appellee.

Submitted to MOORE, C. J., and MASON, RAWLINGS, UHLENHOPP, and McCORMICK, JJ.

UHLENHOPP, Justice.

This appeal involves the applicability of the Iowa service tax to campgrounds operated by the Conservation Board of Scott County, Iowa.

The Scott County Conservation Board, which exists under chapter 111A of the Code, operates four campgrounds in a park owned by Scott County. The board furnishes tables, grills, refuse barrels, water, toilets, electricity, and playground equipment. Two of the campgrounds have graveled areas where vehicles...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases