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HENNESSEY v. CEDAR RAPIDS COMM. SCHOOL DIST.

No. 84-1673.

375 N.W.2d 270 (1985)

James M. HENNESSEY, Linn County Treasurer, Appellee, v. CEDAR RAPIDS COMMUNITY SCHOOL DISTRICT, Marion Independent School District, College Community School and Linn-Mar Community School District, Appellants, City of Cedar Rapids, Iowa, Intervenor-Appellant.

Supreme Court of Iowa.

October 16, 1985.

Attorney(s) appearing for the Case

Ronald W. Wendt of Nazette, Hendrickson, Marner & Good, Cedar Rapids, for appellants Cedar Rapids Community School Dist., Marion Independent School Dist., College Community School and Linn-Mar Community School Dist.

Andrew Matthews, Asst. City Atty., for intervenor-appellant City of Cedar Rapids.

Craig Kelinson, Asst. Linn Co. Atty., for appellee James M. Hennessey.

Thomas J. Miller, Atty. Gen., and Theresa O'Connell Weeg, Asst. Atty. Gen., for amicus curiae state auditor.

Lee H. Gaudineer of Austin & Gaudineer, Des Moines, for amicus curiae Iowa State Ass'n of Counties.

Considered by HARRIS, P.J., and McCORMICK, LARSON, CARTER and WOLLE, JJ.

LARSON, Justice

James M. Hennessey, Treasurer of Linn County, and four of the local school districts disagreed about the interpretation of Iowa Code section 298.13, which requires a treasurer to distribute tax funds to school districts by the fifteenth of the month following their collection by the treasurer. Hennessey contended that tax payments received, but not processed, before the end of the month had not been "collected" within the meaning of the statute. The...

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