Racing Association of Central Iowa v. Fitzgerald
Iowa Supreme Court
675 N.W.2d 1(2004)
- Written by Deanna Curl, JD
Facts
The Iowa legislature passed a statute that taxed the gross gambling receipts of racetracks at a rate of 36 percent but only taxed the gross gambling receipts of riverboats at a rate of 20 percent. The Racing Association of Central Iowa (plaintiff) sought an injunction against the tax-collection portions of the statute, alleging that it was unconstitutional under the Equal Protection Clauses of the federal and state constitutions. On appeal, the Iowa Supreme Court initially held that the tax differential violated both the state and federal constitutions. The United States Supreme Court granted certiorari to review the federal constitutional claim and held that the tax differential did not violate the Equal Protection Clause of the United States Constitution. On remand, the Iowa Supreme Court reevaluated the claim under the Iowa Constitution in light of the Supreme Court’s decision.
Rule of Law
Issue
Holding and Reasoning (Ternus, J.)
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