HARRIS, Justice.
The legislature enacted a series of tax set-asides, allowing gaming enterprises to retain portions of tax revenues to be used by them for retiring debt obligations. The question here is whether one of these entitlements applied for the 1992 racing season of the plaintiff gaming enterprise. The answer is yes and we thus affirm a trial court judgment so holding.
Plaintiff Iowa West Racing Association (Bluffs Run) is a dog racing facility duly...
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