RACING ASS'N OF CENT. IOWA v. FITZGERALD

No. 01-0011.

648 N.W.2d 555 (2002)

RACING ASSOCIATION OF CENTRAL IOWA, Iowa Greyhound Association, Dubuque Racing Association, Ltd., and Iowa West Racing Association, Appellants, v. Michael FITZGERALD, Treasurer, State of Iowa, Appellee.

Supreme Court of Iowa.

Rehearing Denied August 6, 2002.

As Amended September 6, 2002.


Attorney(s) appearing for the Case

Mark McCormick, Thomas L. Flynn, and Edward M. Mansfield of Belin, Lamson, McCormick, Zumbach and Flynn, P.C., Des Moines, for appellant Racing Association of Central Iowa.

Gerald Crawford and Brad Schroeder of the Crawford Law Firm, Des Moines, for appellant Iowa Greyhound Association.

Stephen C. Krumpe of O'Connor & Thomas, P.C., Dubuque, for appellant Dubuque Racing Association, Inc.

Lawrence P. McLellan of Sullivan & Ward, P.C., Des Moines, for appellant Iowa West Racing Association.

Thomas J. Miller, Attorney General, and Jeffrey D. Farrell and Jean M. Davis, Assistant Attorneys General, for appellee.


STREIT, Justice.

Iowa racetracks challenge legislation that significantly increased the tax on racetracks, but not on riverboats. The district court upheld the unequal taxing scheme finding the state has a legitimate interest in promoting the riverboat industry and the economy of river towns. Because we find no rational basis exists for this differential tax treatment, we affirm in part, reverse in part, and remand.

I. Background and Facts

The Racing...

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