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STANFIELD v. POLK COUNTY

No. 91-951.

492 N.W.2d 648 (1992)

Paul STANFIELD and Marilee Reetz, Individually and Representing All Persons Composing the Class of All Ad Valorem Property Tax Payers of Polk County, Appellants, v. POLK COUNTY, Iowa, Appellee.

Supreme Court of Iowa.

Rehearing Denied December 23, 1992, as Amended January 6, 1993.

Attorney(s) appearing for the Case

Terrence A. Hopkins, Thomas J. Logan, and Anne L. Clark, Hopkins & Huebner, P.C., Des Moines, for appellants.

William J. Koehn, Stanley J. Thompson, and Harlan D. Hockenberg, Davis, Hockenberg, Wine, Brown, Koehn & Shors, P.C., Des Moines, for appellee.

Considered en banc.

SCHULTZ, Justice.

This appeal presents issues concerning the legality of actions of the Polk County Board of Supervisors (Board) in using public funds to satisfy the terms of a lease-purchase agreement of the Prairie Meadows Horse Racing Track. In fact, payments under the agreement are used to satisfy industrial revenue bonds issued pursuant to Iowa Code chapter 419 for the purpose of financing the construction of the track.

Property taxpayers and residents...

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