Opinion ID: 1689574
Heading Depth: 2
Heading Rank: 2

Heading: Remedy for Constitutional Violation

Text: The State argues Iowa courts do not have the power to invalidate unconstitutional statutory schemes because this is strictly a legislative function. The district court found this argument to be wholly without merit. Taken to its logical extreme, the State's argument means the legislature could pass any type of taxing scheme it desires, including unconstitutional ones, because it is immune from judicial review. This outcome is clearly not supported by case law as both state and federal courts have reviewed the constitutionality of particular taxing schemes. See, e.g., South Cent. Bell Tel. Co. v. Alabama, 526 U.S. 160, 119 S.Ct. 1180, 143 L.Ed.2d 258 (1999); Hearst Corp., 461 N.W.2d at 295; Atchison, Topeka & Sante Fe Ry. v. Bair, 338 N.W.2d 338 (Iowa 1983). We conclude the district court correctly denied the State's motion for summary judgment on this issue. We affirm.