City of Waterloo v. Selden, s. 59729
| Court | United States State Supreme Court of Iowa |
| Writing for the Court | McCORMICK |
| Citation | 251 N.W.2d 506 |
| Parties | CITY OF WATERLOO, Iowa and Leo P. Rooff, Individually and as Mayor of the City of Waterloo, Iowa, Appellees, v. Marvin SELDEN, Comptroller of the State of Iowa, and Howard F. Gibbs, Auditor of Black Hawk County, Iowa, Appellants. CITY OF AMES, Iowa and Lee Fellinger, Individually and as Mayor of Ames, Iowa, Appellees, v. The BOARD OF SUPERVISORS FOR STORY COUNTY, Iowa, and Alvina McHone, Story County Auditor, Appellants, and State Appeal Board, Intervenor-Appellant. |
| Docket Number | Nos. 59729,59757,s. 59729 |
| Decision Date | 16 March 1977 |
Page 506
v.
Marvin SELDEN, Comptroller of the State of Iowa, and Howard F. Gibbs, Auditor of Black Hawk County, Iowa, Appellants.
CITY OF AMES, Iowa and Lee Fellinger, Individually and as Mayor of Ames, Iowa, Appellees,
v.
The BOARD OF SUPERVISORS FOR STORY COUNTY, Iowa, and Alvina McHone, Story County Auditor, Appellants,
and
Page 507
Richard C. Turner, Atty. Gen., John E. Beamer, Special Asst. Atty. Gen., and Fred M. Haskins, Asst. Atty. Gen., for appellants Marvin Selden and State Appeal Board.
William S. Smith, and Victor N. Kennedy, Waterloo, for appellees City of Waterloo, Iowa, and Leo P. Rooff.
John R. Klaus, City Atty., for appellees City of Ames, Iowa, and Lee Fellinger.
En banc.
McCORMICK, Justice.
The question here is whether 1976 legislation imposing budget limitations on cities with populations of more than 750 can be squared with the equal protection clause of the Iowa Constitution. We find it can be and therefore reverse the contrary decisions of the trial courts in these consolidated appeals.
The Sixty-sixth General Assembly, 1976 session, enacted senate file 1062 as a temporary property tax relief measure. In an effort to forestall large increases in property tax levies during the ensuing three-year fiscal period, the statute included this provision:
Sec. 2. City levy limitation. The maximum amount in dollars which may be levied by a city with a population of more than seven hundred fifty over the amount in dollars levied for the base year shall be limited to an aggregate increase of nine percent for the fiscal year beginning July 1, 1976, and seven percent for the fiscal years beginning July 1, 1977, and July 1, 1978 for the following designated
Page 508
property tax levies, except as otherwise provided in this division:(certain individual levies listed)
* * *. Acts 66 G.A. ch. 1067 § 2.
Similar limitations were imposed on county, agricultural extension education, and special district levies. §§ 3-5. However, the special district levy limitation was stricken by item veto. The statute also included a mechanism for appeal by the affected political subdivisions to the state appeal board, authorizing approval of property tax budget increases of more than nine percent upon proof of unusual circumstances. § 7.
The present cases arise from Waterloo and Ames. In the Waterloo case, the City and its mayor sought a declaratory judgment that § 2 of the statute infringed their rights under Ia.Const. Art. I § 6. They named Marvin Selden, state comptroller, and Howard F. Gibbs, county auditor, as defendants. Plaintiffs and defendant Selden each filed motions for summary judgment. After hearing the motions, the trial court, Kenline, J., sustained plaintiffs' motion and entered judgment accordingly. The other case is a mandamus action brought by the City of Ames and its mayor against the Story County board of supervisors and auditor to require them to levy taxes to meet the budget certified by the City for the fiscal year beginning July 1, 1976. The budget exceeded the statutory limitation. The state appeal board intervened in behalf of defendants. After trial, the trial court, Seiser, J., sustained the prayer for mandamus on grounds of "issue preclusion" and "stare decisis" based on the Waterloo decision. Defendants Selden and the state appeal board have appealed the two decisions.
No issue is presented regarding the standing of the plaintiffs in the two cases to maintain the actions. We intimate no view on that subject. See Warren County v. Judges of the Fifth Judicial District, 243 N.W.2d 894, 897 (Iowa 1976).
The determinative question is whether § 2 of the statute violates Ia.Const. Art. I § 6. We hold it does not.
Ia.Const. Art. I § 6 provides:
All laws of a general nature shall have a uniform operation; the General Assembly shall not grant to any citizen, or class of citizens, privileges or immunities, which, upon the same terms shall not equally belong to all citizens.
The general principles applicable to the determination of the constitutionality of the challenged statutory provision are well established. All presumptions are in favor of the constitutionality of the statute and it will not be held invalid unless it is clear, plain and palpable that such decision is required. The legislature may pass any kind of legislation it sees fit so long as it does not infringe the state or federal constitutions. Courts do not pass on the policy, wisdom, advisability or justice of a statute. The remedy for those who contend legislation which is within constitutional bounds is unwise or oppressive is with the legislature. The burden is not upon defendant Selden and intervenor...
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...see Three K.C. v. Richter, 279 N.W.2d at 275; Hawkins v. Preisser, 264 N.W.2d 726, 729 (Iowa 1978); City of Page 343 Waterloo v. Selden, 251 N.W.2d 506, 508 (Iowa Referring to plaintiffs' specifications of unconstitutional classifications, "outcall" massage operations rationally may be clas......
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Salcido ex rel. Gilliland v. Woodbury County, Iowa, C 98-4113-MWB.
...it a "strong presumption of validity." Id. at 314, 508 U.S. 307, 113 S.Ct. 2096, 124 L.Ed.2d 211; see also City of Waterloo v. Selden, 251 N.W.2d 506, 508 (Iowa Knapp, 183 F.3d at 787-89; accord Little Rock Sch. Dist. v. Mauney, 183 F.3d 816, 827 (8th Cir.1999) ("Unless a claim involves a s......
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State ex rel. Hamilton v. Snodgrass, 66493
...as is placed by the equal protection clause of the Fourteenth Amendment to the federal constitution. City of Waterloo v. Selden, 251 N.W.2d 506, 509 (Iowa The interests of the State are closely aligned with the relators who commence chapter 252A proceedings. But the interests of the State a......
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Young v. City of Des Moines, 2-58565
...questions are involved, I take it as admitted the legislature may enact any standards for arrest it desires. City of Waterloo v. Selden, 251 N.W.2d 506, 508 (Iowa 1977). The problem, then, is not to decide what the legislature could enact but what it did Sometimes there is real uncertainty ......
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MRM, Inc. v. City of Davenport, 62886
...see Three K.C. v. Richter, 279 N.W.2d at 275; Hawkins v. Preisser, 264 N.W.2d 726, 729 (Iowa 1978); City of Page 343 Waterloo v. Selden, 251 N.W.2d 506, 508 (Iowa Referring to plaintiffs' specifications of unconstitutional classifications, "outcall" massage operations rationally may be clas......
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Salcido ex rel. Gilliland v. Woodbury County, Iowa, C 98-4113-MWB.
...it a "strong presumption of validity." Id. at 314, 508 U.S. 307, 113 S.Ct. 2096, 124 L.Ed.2d 211; see also City of Waterloo v. Selden, 251 N.W.2d 506, 508 (Iowa Knapp, 183 F.3d at 787-89; accord Little Rock Sch. Dist. v. Mauney, 183 F.3d 816, 827 (8th Cir.1999) ("Unless a claim involves a s......
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State ex rel. Hamilton v. Snodgrass, 66493
...as is placed by the equal protection clause of the Fourteenth Amendment to the federal constitution. City of Waterloo v. Selden, 251 N.W.2d 506, 509 (Iowa The interests of the State are closely aligned with the relators who commence chapter 252A proceedings. But the interests of the State a......
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Young v. City of Des Moines, 2-58565
...questions are involved, I take it as admitted the legislature may enact any standards for arrest it desires. City of Waterloo v. Selden, 251 N.W.2d 506, 508 (Iowa 1977). The problem, then, is not to decide what the legislature could enact but what it did Sometimes there is real uncertainty ......