BURLINGTON NORTHERN v. BD. OF SUP'RS

No. 86-1329.

418 N.W.2d 72 (1988)

BURLINGTON NORTHERN RAILROAD COMPANY, Appellant, v. BOARD OF SUPERVISORS OF ADAIR COUNTY and Adams, Appanoose, Cass, Clarke, Decatur, Des Moines, Dubuque, Fremont, Henry, Jefferson, Lee, Louisa, Lucas, Lyon, Marion, Mills, Monroe, Montgomery, Page, Plymouth, Polk, Pottawattamie, Sioux, Taylor, Union, Van Buren, Wapello, Washington, Wayne, and Woodbury Counties, Appellees.

Supreme Court of Iowa.

Rehearing Denied February 12, 1988.


Attorney(s) appearing for the Case

Richard A. Malm and Elaine M. Brown of Dickinson, Throckmorton, Parker, Mannheimer & Raife, Des Moines, James W. McBride of Laughlin, Halle, Clark, Gibson & McBride, Washington, D.C., and Steven D. Goodwin of Laughlin, Halle, Clark, Gibson & McBride, Memphis, Tenn., for appellant.

Lee H. Gaudineer of Austin & Gaudineer, Des Moines, for appellees.

Considered en banc.


HARRIS, Justice.

A railroad prevailed in a federal court challenge to Iowa's scheme for taxing personal property and thereafter brought this mandamus action to compel refunds from defendant counties. The trial court denied relief upon finding the railroad had failed to exhaust its administrative remedies. Because we think the railroad is entitled to the refunds, we reverse and remand.

Plaintiff, Burlington Northern, is a railroad subject to the jurisdiction...

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