IOWA WEST RACING v. IOWA RACING & GAMING

No. 96-1861.

578 N.W.2d 663 (1998)

IOWA WEST RACING ASSOCIATION, an Iowa Nonprofit Corporation d/b/a Bluffs Run, Appellant, v. IOWA RACING & GAMING COMMISSION, and Jack P. Ketterer, Administrator of the Iowa Racing & Gaming Commission, Appellees.

Supreme Court of Iowa.

May 28, 1998.


Attorney(s) appearing for the Case

James A. Campbell and Matthew G. Woods of Peters Law Firm, P.C., Council Bluffs, for appellant.

Thomas J. Miller, Attorney General, and Jeffrey D. Farrell, Assistant Attorney General, for appellees.

Considered en banc.


CARTER, Justice.

This is the second appeal in the present controversy. In the initial appeal, this court affirmed the district court's chapter 17A judicial review order establishing the legal obligation of the Iowa Racing and Gaming Commission (racing commission) to refund a portion of a tax paid under protest. Iowa West Racing Ass'n v. Iowa Racing & Gaming Comm'n, 546 N.W.2d 898 (Iowa 1996). The party to whom the tax...

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