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UNION PAC. R.R. CO. v. DRAINAGE DIST. 67

No. 20-0814.

974 N.W.2d 78 (2022)

UNION PACIFIC RAILROAD COMPANY and Midwestern Railroad Properties, Appellees, v. DRAINAGE DISTRICT 67 BOARD OF TRUSTEES, Gary Rabe, In His Capacity as a Member of the Board of Trustees, Keith Helving, in His Capacity as a Member of the Board of Trustees, Dennis Prochaska, In His Capacity as a Member of the Board of Trustees, Appellants, and Becca Junker, in Her Capacity as Hardin County Drainage Clerk, Jessica Lara, in Her Capacity as Hardin County Auditor, Defendants.

Supreme Court of Iowa.

Filed May 6, 2022.

Attorney(s) appearing for the Case

David R. Johnson (argued) of the Johnson Law Firm, PLC, Eagle Grove, for appellants.

David M. Newman (argued), Omaha, Nebraska, and Keith P. Duffy of Nyemaster Goode, P.C., Des Moines, for appellees.

Appel, J., delivered the opinion of the court, in which all justices joined.

In this case, we consider whether a drainage district properly reclassified benefits in connection with a drainage repair project. After the drainage district was formed more than a hundred years ago, a railroad that traversed the land in the district was originally assessed 5.81% of the benefit of installation of tiling under a...

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