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ATTORNEY GENERAL GOES BACK TO US SUPREMES ON CASINO TAX

April 08, 2004

We may not have seen the last court decision on Iowa's casino tax.

Iowa Attorney General Tom Miller yesterday asked the U.S. Supreme Court to decide whether the Iowa Supreme Court misbehaved in its most recent ruling striking down the tax. The casinos sued to overturn the tax because it taxes land-based casinos at a higher rate than riverboats.

The U.S. Supreme Court had ruled that the Iowa court had misapplied federal "equal protection" law in striking down the tax, so it was not unconstitutional under U.S. constitution standards - standards with the Iowa court said it was trying to apply. The U.S. Court sent the case back to Iowa for proceedings "not inconsistent" with its ruling.

The Iowa Court then struck down the case anyway.

Attorney General Miller's new appeal says that the Iowa court failed to arrive at a ruling "not inconsistent" with the U.S. Court ruling.

Tom Flynn, an attorney for the casinos, quipped: "This has been a most interesting case, but it was my hope that it would be concluded in my lifetime. Now I am not so certain that it will."

Prior coverage:

TAKE THAT, U.S. SUPREME COURT: IOWA SUPREME COURT STRIKES DOWN CASINO TAX

WHAT IS IOWA'S TAX LAW? WHO KNOWS?

IF RACETRACK = RIVERBOAT, DOES BANK = CREDIT UNION?

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