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SCHROEDER OIL v. DEPT. OF REV. & FINANCE

No. 89-1139.

458 N.W.2d 602 (1990)

SCHROEDER OIL CO., Appellant, v. IOWA STATE DEPARTMENT OF REVENUE AND FINANCE, Appellee.

Supreme Court of Iowa.

July 18, 1990.

Attorney(s) appearing for the Case

Arthur A. Neu and Frank J. Comito of Neu, Minnich, Comito & Hall, P.C., Carroll, for appellant.

Thomas J. Miller, Atty. Gen., Harry M. Griger, Sp. Asst. Atty. Gen., and Lucille M. Hardy, Asst. Atty. Gen., for appellee.

Considered by McGIVERIN, C.J., and HARRIS, SCHULTZ, NEUMAN and SNELL, JJ.

HARRIS, Justice.

In this dispute over the assessment of fuel taxes the taxpayer challenges the constitutionality of a system which fails to provide either a predeprivation or postdeprivation hearing in the absence of a bond. We find no constitutional requirement for the predeprivation hearing but agree with the taxpayer's challenge with regard to the absence of an opportunity for a postdeprivation hearing.

The Iowa department of revenue and finance (the department...

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