Bd. of Sup'rs of Linn Cty. v. Dept. of Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• stating: “A county and its ministerial officers ordinarily have no right, power, authority, or standing to question the constitutionality of a state statute.”
• addressing standing by a county or a county auditor to challenge the constitutionality of newly amended statutes
• equalization order is based on county by county comparisons, legislative facts, not evidence of merits of individual taxpayers’ assessment, adjudicative facts
• “Our cases have uniformly held a county lacks the ability to mount a constitutional attack upon state legislative enactments.” (quoting Warren County v. Judges of Fifth Judicial Dist., 243 N.W.2d 894, 897 (Iowa 1976))
• “Our cases have uniformly held a county lacks the ability to mount a constitutional attack upon state legislative enactments.” (quoting Warren County v. Judges of Fifth Judicial Dist., 243 N.W.2d 894, 897 (Iowa 1976))
• “Our cases have uniformly held a county lacks the ability to mount a constitutional attack upon state legislative enactments.” (quoting Warren County v. Judges of Fifth Judicial Dist., 243 N.W.2d 894, 897 (Iowa 1976))

Source: CourtListener parenthetical corpus (CC0).