WALLACE v. IOWA STATE BD. OF EDUC.

No. 07-0943.

770 N.W.2d 344 (2009)

Marc R. WALLACE, Gregory A. Wells, Shannon Boswell, Mike Murray, Gayle J. Murray, Kathleen L. Gingerich, Tracy Lynch, and Scott D. Neal, Appellants, v. IOWA STATE BOARD OF EDUCATION, Appellee, Des Moines Independent Community School District Board of Directors, Intervenor-Appellee.

Supreme Court of Iowa.

July 31, 2009.


Attorney(s) appearing for the Case

Bruce E. Johnson of Cutler Law Firm, P.C., West Des Moines, for appellants.

Thomas J. Miller, Attorney General, and Jeanie K. Vaudt, Assistant Attorney General, for appellee Iowa State Board of Education.

Andrew J. Bracken of Ahlers & Cooney, P.C., Des Moines, for intervenor-appellee Des Moines Independent Community School District Board of Directors.


HECHT, Justice.

The Iowa State Board of Education (ISBE) affirmed the Des Moines Independent Community School District's decision to close five schools. The appellants sought judicial review of the ISBE's decision. The district court affirmed the decision of the ISBE. On alternate grounds, we likewise affirm.

I. Factual and Procedural Background.

In 1998, the General Assembly authorized a local option tax on sales and services for the purpose of...

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