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PROPERTY TAXPAYERS v. SCOTT COUNTY

No. 90-643.

473 N.W.2d 28 (1991)

SCOTT COUNTY PROPERTY TAXPAYERS ASSOCIATION, INC.; Richard Kuehl; Wendy Bellin; John Schnekloth; and Wesley W. Kuehl, Appellants, v. SCOTT COUNTY, Iowa; the Board of Supervisors of Scott County, Iowa; and its Individual Members, Robert Petersen, William Fennelly, Otto Ewoldt, Donald Costello and Edwin G. Winborn, Appellees.

Supreme Court of Iowa.

July 17, 1991.

Attorney(s) appearing for the Case

Douglas E. Gross, John V. Donnelly, and Carl R. Desenberg of Brown, Winick, Graves, Donnelly, Baskerville & Schoenebaum, Des Moines, for appellants.

William E. Davis, County Atty., and Thomas C. Fritzsche, Asst. County Atty., for appellees.

Gale E. Juhl of Morain, Burlingame, Pugh, Juhl & Peyton, West Des Moines, for amicus curiae Iowa Farm Bureau Federation.

Considered by HARRIS, P.J., and SCHULTZ, CARTER, LAVORATO and NEUMAN, JJ.

HARRIS, Justice.

Residents of rural Scott County elected to impose a local one percent tax on sales and services as authorized by Iowa Code chapter 422B (1987). So doing the voters directed that the revenues generated by the tax were to be allocated entirely for property tax relief. When it received the funds generated by this tax, defendant county responded by placing them into the county's general fund. The effect was to accord property tax relief to the entire...

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