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HISKEY v. MALONEY

No. 96-1015.

580 N.W.2d 797 (1998)

Verda M. HISKEY and Eugene Hiskey, Appellants, v. Mary MALONEY, Polk County Treasurer, Appellee.

Supreme Court of Iowa.

July 1, 1998.

Attorney(s) appearing for the Case

Thomas M. Werner, Des Moines, for appellants.

David W. Hibbard, Assistant County Attorney, Des Moines, for appellee.

Considered by HARRIS, P.J., and CARTER, NEUMAN, SNELL, and ANDREASEN, JJ.

CARTER, Justice.

The appellants, Verda M. Hiskey and Eugene Hiskey, are alleged to be or to have been owners of certain real estate in Polk County. Based on that alleged status, the court, in an action brought by the Polk County Treasurer, adjudicated appellants to be personally liable for delinquent real estate taxes on that property. Appellants urge that the court impermissibly and unconstitutionally applied statutes enacted in April 1992 retroactively so as to...

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