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FILM PRODUCTION v. DEPT. OF ECONOMIC DEV.

No. 10-1719.

818 N.W.2d 207 (2012)

IOWA FILM PRODUCTION SERVICES; Mississippi Films, Inc.; Polynation Pictures, Inc.; Field of Screams, LLC; Underground Films, Inc.; Ticket Out Productions; TriCoast Iowa Productions, LLC; GPX Development, LLC; September Productions LLC; Lucky MP, LLC; and Recess Film Production, LLC, Appellees, v. IOWA DEPARTMENT OF ECONOMIC DEVELOPMENT, Appellant, and Des Moines Register & Tribune Company, Intervenor.

Supreme Court of Iowa.

July 27, 2012.

Attorney(s) appearing for the Case

Thomas J. Miller , Attorney General, Jeffrey S. Thompson , Deputy Attorney General, Adam Humes , Assistant Attorney General, for appellant.

Jonathan C. Wilson , Scott M. Brennan , and Sarah E. Crane of Davis, Brown, Koehn, Shors and Roberts, P.C., Des Moines, for appellees.

MANSFIELD, Justice.

This case requires us to decide whether filmmakers receiving tax credits from the State of Iowa under the State's tax credit program can enjoin the State from releasing summaries of their films' final budgets to the public. We conclude they cannot. On this record, the budget summaries do not qualify as trade secrets under Iowa Code section 22.7(3) (2009). Nor can they be considered "[r]eports to governmental agencies which, if released, would give...

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