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HERITAGE CABLEVISION v. BD. OF SUP'RS

No. 88-09.

436 N.W.2d 37 (1989)

HERITAGE CABLEVISION, Appellant, v. MARION COUNTY BOARD OF SUPERVISORS, Appellees.

Supreme Court of Iowa.

February 22, 1989.

Attorney(s) appearing for the Case

Mark R. Schuling of Brick, Seckington, Bowers, Swartz & Gentry, Des Moines, for appellant.

Lee H. Gaudineer of Austin, Gaudineer, Austin, Salmons & Swanson, Des Moines, and Martha Mertz, Co. Atty., for appellees.

Considered by HARRIS, P.J., and LARSON, SCHULTZ, CARTER, and SNELL, JJ.

HARRIS, Justice.

Plaintiff Heritage Cablevision brought this action as a facial constitutional challenge to Iowa Code chapter 427A (1987), which allows a tax exemption to most, but not all, tangible personal property. Property owned by Heritage is not exempt and it remains subject to tax. The trial court rejected the challenge and we affirm.

In times past Iowa statutes provided for an extensive personal property tax. In 1973 the General Assembly adopted a...

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