¹ The STB has exclusive authority over all the nation’s rail lines. See Chi. & N.W. Transp. Co. v. Kalo Brick & Tile Co., 450 U.S. 311, 321 (1981). A railroad cannot terminate rail service on a particular line without first getting the STB’s consent. See Barclay v. United States, 443 F.3d 1368, 1371 (Fed. Cir. 2006), cert. denied, 549 U.S. 1209 (2007).

² There are three ways to terminate rail service. First, a railroad can apply to the STB for permission to discontinue service. See 49 U.S.C. § 10903(d)(2). Second, a railroad can ask the STB for permission to abandon the rail line through a proceeding. See id. at § 10903(d)(1). Finally, under the Trails Act, a railroad can terminate service through a process known as “railbanking.” Under the railbanking process, the railroad must first file an abandonment application under 49 U.S.C. § 10903, or a Notice of Exemption from that process under 49 U.S.C. § 10502. Thereafter, a third party may ask the STB to issue a NITU so that the former railway can be used for interim trail use. The interim trail is subject to the “possible future reconstruction and reactivation of the right-of-way for rail service.” 49 C.F.R. § 1152.29(a)(1)- (3). The NITU gives the railroad 180 days in which to negotiate an interim trail use agreement with the third-party trail sponsor. Id. at § 1152.29(d)(1). If an agreement is reached, then the trail sponsor manages the right-of-way, subject to a possible future restoration of rail service; if an agreement is not reached, the railroad may exercise its authority to abandon the line. Id. at §§ 1152.29(d)(1) and (e)(2).

³ On December 19, 2013, plaintiffs filed a motion seeking a status conference and trial, seemingly complaining about the delay encountered in this case. On December 20, 2013, that motion was denied. While case management of this case could have been better, it should not be overlooked that a significant portion of the delay encountered in this case came from the shifting fashion in which the parties developed their positions as to many of the hundreds of parcels at issue.

⁴ See Chevron U.S.A. Inc. v. Mobil Producing Tex. & N.M., 281 F.3d 1249, 1252-53 (Fed. Cir. 2002); see also Estate of Hevia v. Portrio Corp., 602 F.3d 34, 40 (1st Cir. 2010); Travelers Prop. Cas. Co. of Am. v. Hillerich & Bradsby Co., Inc., 598 F.3d 257, 264 (6th Cir. 2010); Stovall, 94 Fed. Cl. at 344; Northrop Grumman Computing Sys., Inc. v. United States, 93 Fed. Cl. 144, 148 (2010).

⁵ In Markman v. Westview Instruments, Inc., 52 F.3d 967 (Fed. Cir. 1995), aff’d, 517 U.S. 370 (1996), the Federal Circuit explained the law on this point thusly: The interpretation of a contract or a deed, like a patent, is ultimately a question of law. There is nothing novel about the principle that, in the words of Justice Story, “the interpretation of written documents properly belongs to the Court, and not to the jury.” William & James Brown & Co. v. McGran, 39 U.S. (14 Pet.) 479, 493 (1840). This principle has been routinely evoked in the context of contract law. See Levy v. Gadsby, 7 U.S. (3 Cranch) 180, 186 (1805) (“the construction of a written evidence is exclusively with the court”); Goddard v. Foster, 84 U.S. (17 Wall.) 123, 142 (1872) (“[I]t is well-settled law that written instruments are always to be construed by the court . . . .”); see also Meredith v. Picket, 22 U.S. (9 Wheat.) 573, 575 (1824) (interpreting a deed, “[t]he Judges must construe the words of an entry, or any other title paper, according to their own opinion of the words as they are found in the instrument itself”). Id. at 997 (string citations omitted); see also Chevy Chase Land Co. of Montgomery Cnty., Md. v. United States, 158 F.3d 574, 575 (Fed. Cir. 1998).

⁶ In several instances, the parcels in these categories will be identified in a chart that lists the name(s) of the claimant(s), as well as the claim identifier that the parties have assigned to the claim in their class index. The charts also identify the source document(s) that relate to the claim, using the record number employed in the Dickenson and Osceola County, Iowa, recorder offices. For instance, a conveyance located at “M-565” is recorded at Book M, page 565, or one at “53 345” is recorded at Book 53, page 345. These same conventions are used in the appendix that follows this opinion.

⁷ In this regard, the stipulation provided that: In acknowledging [that] this Court’s decision in Burgess (and Judge Firestone’s decision in Jenkins) resolved some of the same issues that are presented in the parties’ instant cross-motions, the parties do not waive, compromise, or otherwise limit their appellate rights with respect to those issues in either Burgess, Jenkins, or in this case. Instead, the parties simply acknowledge that the rulings in Burgess and/or Jenkins apply to the issues identified . . . .

⁸ For the years in question, Iowa Code § 327G-76 provided: Railroad property rights which are extinguished upon cessation of service by the railroad divest when the department of transportation or the railroad, having obtained authority to abandon the rail line, removes the track materials to the right-of-way. If the department of transportation does not acquire the line and the railway company does not remove the track materials, the property rights which are extinguished upon cessation of service by the railroad divest one year after the railway obtains the final authorization necessary from the proper authority to remove the track materials. For the years in question, Iowa Code § 327G.77(1) provided, in pertinent part, that “[i]f a railroad easement is extinguished under section 327G.76, the property shall pass to the owners of the adjacent property at the time of abandonment. If there are different owners on either side, each owner will take to the center of the right-of-way.” See also Burlington Northern R.R. Co. v. Kmezich, 48 F.3d 1047, 1049-50 (8th Cir. 1995) (discussing these provisions); Macerich Real Estate Co. v. City of Ames, 433 N.W. 2d 726, 729 (Iowa 1988); Burgess, 109 Fed. Cl. at 229.

⁹ A few notes regarding the parcels in this category are in order. While the parties have not included parcel 31.C in the stipulation, based on a review of the source documents for that parcel, the court concludes that this parcel was an easement for railroad purposes. Several of the parcels in group 2(a), (specifically parcels 18, 44.B, 52.C, 139.A and 139.B) had two segments – one owned in fee by the Railroad, the other a deeded easement. The stipulation covers only the latter of these segments. However, for the reasons stated below, see discussion regarding category 4, infra, the court concludes that the segment of the trail that the Railroad owned in fee did not pass to the adjoining property owner under Iowa Code § 327G.76. In addition, defendant has expressed caveats and reservations with respect to certain parcels in this group. For example, defendant asserts in the stipulation that the width of parcels 19.A and 154 are not 100 feet; however, insofar as the court can see, defendant provides no support for these assertions in any of its filings, and the court determines that these points are waived. The court also rejects defendant’s claim that a portion of parcel 20.B does not adjoin the Rail Line, as it appears that the parcel is undivided and does adjoin that line. In addition, defendant correctly contends that parcels 38.A through 38.E are subject to a life estate in Allen E. Clark, who is not a party to this action. Likewise, defendant is correct that parcels 26.A and 26.B are partially owned by individuals who are not parties to this suit. - 10 - b. Parcels governed by the court’s ruling in Burgess, 109 Fed. Cl. at 238-40, that 16 U.S.C. § 1247(d) imposes an easement for interim trail use and for future reactivation of rail service. Claimant Name Claim Source Dale W. and Danna S. Braaksma 1.A & 1.B 3-402 The Estate of Theodore Pranger, Loreen J. 4.A - 4.C 3-419, 13-287 Bruxvoort; John W. Pranger Wayne D. & Esther Moet 5.A - 5.C 3-417 Juliana Garret & Judson Te Paske 6.A - 6.E 5-353 M. Rock Marco & Dan Hartwig 7.A - 7.C 5-353 Sonstegard Family Farms 11.H, 11.J & 3-388, 3-384, H- 11.L 555 Mary Swalve; Janice Neilsen; Debra Swalve; Roger Swalve; Norman Swalve; Dwaine 13.A &13.B 3-400 Swalve; Allen Swalve; Karen Swalve Cooperative Elevator Association of 19.E 3-388 Ocheyedan Merle L. & Sarah J. Pedley 27.C 5-394 Eugene C. Schmidt 29 3-394 Wilfred & Ellen Bosma 30.A - 30.D 3-394, 3-392 Dale L. Peters 31.A & 31.B 3-392 J&M Partnership LLP 33.E & 33.F 3-388 Ardyce Rueter 35.A & 35.B 3-384, 3-386 Jared Andrew Herbert Revocable Trust & The H-555, H-565, H- Mary Julianne Spencer-Herbert Revocable 41.A - 41.E

¹⁰ Parcel 65.A is listed as “partially” falling under this category within the stipulation. Like parcels 18, 44.B, 52.C, and 139.A-B, this parcel has two segments—one owned in fee and - 11 - H-221, H-222 Underwood Family Trust 115.B & 115.C H-74 William J. & Carleen C. Lambert 138.C F-404 Robert Turpin, Mary Seylar, James L. Turpin 145.A & 145.B H-74 Family Trust Robert & Peggy Turpin 145.C H-74 Arnold Cook Trust 146.A & 146.B H-76 Monte R. & Chet H. Hartung and Kristyn S. 147.A - 147.D H-76 Shafrath Giese Family Farms, Inc. 148 H-77 Irel D. and June R. Bruns 149 H-77 James C. & Susan M. Wendelsdorf 150.A H-77 Jon & Deborah Brekke 151.A & 151.B H-77 Wireless Network Management Inc. 152 H-77 It is less than obvious to which part of Burgess this prong of the parties’ stipulation relates. A review of the cited portion of Burgess reveals that there are no specific references therein to 16 U.S.C. § 1247(d). The cited provision, entitled “Interim use of railroad rights-of- way,” provides, in pertinent part, that – Consistent with the purposes of th[e Trails] Act, and in furtherance of the national policy to preserve established railroad rights-of-way for future reactivation of rail service, to protect rail transportation corridors, and to encourage energy efficient transportation use, in the case of interim use of any established railroad rights-of- way pursuant to donation, transfer, lease, sale, or otherwise in a manner consistent with this chapter, if such interim use is subject to restoration or reconstruction for railroad purposes, such interim use shall not be treated, for purposes of any law or rule of law, as an abandonment of the use of such rights-of-way for railroad purposes. 16 U.S.C. § 1247(d). In Carolina Plating Works, Inc. v. United States, 102 Fed. Cl. 555, 560 (2011), this court discussed this provision in concluding that “[i]n the Rails-to-Trails Act, Congress provided that conversions to trail use that were subject to reactivation of rail service on the route did not constitute abandonment.” In Burgess, defendant suggested that the activity authorized by the Trails Act (which includes section 1247(d)) and the NITUs was within the scope of the permissible uses for easements dedicated to railroad purposes. The court rejected this claim, concluding that neither the creation of a public recreational trail nor the railbanking of the property for potential future use could be considered an act in furtherance of a railroad purpose. Burgess, 109 Fed. Cl. at 239-40; see also West Chelsea Bldgs., LLC v. United States, 109 Fed. Cl. 5, 26 (2013); Jenkins, 102 Fed. Cl. at 609. The court believes that the parties’ stipulation refers to the ruling in Burgess in which the court refused to conclude that the activity authorized by the Trails Act came within the scope of the other a deeded easement. It is the easement that is covered by the stipulation; the fee portion did not pass to the adjoining property owner under Iowa Code § 327G.76. - 12 - easements restricted to railroad use. Accordingly, it would appear that under the stipulation, defendant agrees (with all the caveats discussed above) that the 85 parcels in this category will be ones for which liability for a takings should be imposed. 11 c. Parcels governed by this court’s ruling in Burgess, 109 Fed. Cl. at 232-36, that subsequent deeds for a depot merged with prior easement deeds for the right-of-way. Claimant Name Claim Source Allendorf Wind Farm Inc. 3-402, 3-419, 13- 2.A & 2.B

¹¹ Defendant argues as to six parcels in this category (6.A, 6.B, 6.C, 6.D, 6.E and 23.C) that plaintiffs have failed to account for all of the ownership interests associated with these parcels. In one of its briefs, however, defendant indicated that it did “not object to ownership because it appears that the omitted owners are closely related to the claimants.” (Supplement to United States’ Cross-Motion for Summary Judgment & United States’ Response to Plaintiffs’ Supplement to Motion for Partial Summary Judgment, p. 15 n.3). Relying upon the latter statement, the court rejects defendant’s caveats as to these six parcels. Defendant also contests the ownership of Parcel 4.C at the time the NITU was issued. Having reviewed plaintiffs’ response to these objections, the court finds that defendant’s objections are not well-taken. - 13 - d. Parcels governed by the ruling in Jenkins, 102 Fed. Cl. 598 (2011), that a municipality or county which becomes the trail operator is a successor to the railroad and not a proper party. Claimant Name Claim Source Osceola County Courthouse 5-353, 5-394, 9.A - 9.E & 9.K 5-406, 5-495 Osceola County Conservation Board 9.F - 9.I 5-471 Osceola County 9.J 5-519 This portion of the parties’ stipulation mistakenly refers to Judge Firestone’s 2011 opinion in Jenkins. In fact, the principle referenced in the stipulation appears in a later opinion in the same case, Jenkins v. United States, 2012 WL 10205284 (Fed. Cl. Dec. 21, 2012). In that 2012 opinion, Judge Firestone held that the City of Dallas Center was a successor-in-interest to the Union Pacific and excluded from the class defined by the court. Id. at *7-8. Like the definition of the class in Jenkins, the class here is defined to exclude “railroad companies and their successors-in-interest.” Hence, the parties’ stipulation gives effect to this class definition in excluding the eleven properties listed in the chart above. 3. Parcels that Adjoin Segments of the Rail Corridor Which the Railroad Allegedly Owned in Fee, But For Which the Original Conveyance Documents Are Missing. Claimant Name Claim Source Sonstegard Family Farms 11.D 3-114 Sonstegard Family Farms 11.I & 11.K Tom & Le Ann Ransom 32.A H-313 As to the four parcels listed above, plaintiffs argue that defendant has not established that the Railroad owned the adjoining corridor in fee. As to some of these parcels, plaintiffs note that the deeds provided by defendant are not evidence of the original source conveyance, but merely reflect a later transfer of the parcels from one railroad to another, albeit in fee. Because there is no documentation of the original source conveyance, plaintiffs contend, the railroad only acquired an easement by prescription, which easement must be presumed to be for railroad purposes only. Defendant argues that these parcels are controlled by this court’s earlier decision in Burgess. There, this court rejected the notion that, under Iowa law, a railroad cannot obtain and own corridors in fee. Burgess, 109 Fed. Cl. at 231-32; see also Lowers v. United States, 663

¹² For the reasons stated, in the court’s view, the cited ruling in Burgess also applies to parcel 3. - 14 - N.W. 2d 408, 411 (Iowa 2003). 13 To the extent that plaintiffs may be viewed as reiterating this argument, the court adheres to its prior ruling. Burgess, however, did not address whether a railroad should be viewed as acquiring an easement limited to railroad purposes or a fee, where the original conveyance documents are missing. Under Iowa law, the answer to this question may depend upon whether there is other evidence bearing on the question. If no conveyance documents can be found, the Iowa courts have held that the railroad company is presumed to hold a prescriptive easement by adverse possession. See Collins Trust v. Allamakee Cnty. Bd. of Sup’rs of Allamakee Cnty., 599 N.W. 2d 460 (Iowa 1999); Drake v. Chicago, R.I. & P.R. Co., 19 N.W. 215, 217 (Iowa 1884). But, these cases are distinguishable as they apply only where there is no deed – quitclaim or otherwise – upon which to predicate, at least in part, a fee title claim. See Jenkins, 2012 WL 10205284, at *6. The result appears to be different if there is such evidence, as was true in Louisa Cnty. Conservation Bd. v. Malone, 778 N.W. 2d 204 (Iowa Ct. App. 2009). In Louisa County, the court held that the county established fee title by adverse possession because, even though the original conveyance documents could not be produced, the county had a quitclaim deed to the property that appeared valid on its face. 778 N.W. 2d at 207; see also Jenkins, 2012 WL 10205284, at *6. Such is the case here, rendering decisions like Collins Trust inapplicable. See Jenkins, 2012 WL 10205284, at *6 (distinguishing Louisa County on this basis). Plaintiffs have provided no basis – statutory or otherwise – for this court to apply a different rule here. To be sure, plaintiffs cite Nichols v. City of Evansdale, 687 N.W. 2d 562 (Iowa 2004), for the proposition that it is the law “everywhere[] that a railroad merely obtains a prescriptive easement for railroad purposes if no original source conveyance exists.” But Nichols did not involve a railroad, but rather a sewer main that was not reserved in a deed the city gave to a private party. 687 N.W. 2d at 565-66. The Iowa Supreme Court held that the city did not perfect a prescriptive easement because ten years had not passed since the city deeded the land in question to the private party. Id. at 568. Nothing in Nichols suggests that absent a source document indicating otherwise, this court (or any other) must presume that a railroad obtained merely a prescriptive easement. The burden remains on plaintiffs to prove their case. Accordingly, the court concludes that the parcels in this category represent ones in which the railroad owned a fee simple interest.

¹³ In Rasmuson, 109 Fed. Cl. at 275, this court likewise concluded that “[t]he condemnation statute did not bar the railroad’s right to acquire greater interests in land than otherwise authorized through condemnation,” adding that “[n]othing in Iowa law provides that a deed granting a fee interest to a railroad for a negotiated sum should be construed in accordance with anything but the intent of the parties as expressed in plain terms.” - 15 - 4. Parcels that Adjoin Segments of the Rail Corridor Which the Railroad Allegedly Owned in Fee, Where the Deed or Other Conveyance Documents Are Available. As to three parcels (44.E, 114 and 150.B), which were once owned by the Railroad in fee, plaintiffs argue that Iowa Code § 327G-77(1), conferring property interests to the owners of property adjoining an abandoned rail line, applies. However, by its terms, this provision applies only to “a railroad easement is extinguished under section 327G.76.” As this language indicates, this provision does not apply where the rail corridor is owned in fee. See McKinley v. Waterloo R. Co., 368 N.W. 2d 131, 138 (Iowa 1985) (“This statute applies only to easements and land acquired by condemnation.”); Turner v. Unknown Claimants of Land in Section 4, 207 N.W. 2d 544, 546 (Iowa 1973) (“reverter statute does not apply” where railroad “own[ed] the strip of land”); see also Montgomery Cnty. v. Case, 232 N.W. 150 (Iowa 1930). Accordingly, the reverter statute does not apply to the parcels listed above. 14 5. Parcels that Do Not Adjoin the Rail Corridor. Claimant Name Claim Source Richard L. & Kathy S. Kleen 77.B F-406 American Legion Post #23 89 H-297 Robert Tatman 90 F-384 Carol & Larry Rasmussen 93 F-384 Dawn Shryock 97 F-384 Rick B. & Phyllis M. Hartwig 102 F-406 Brett Heaton 103 F-406 Matthew L. & Dawn D. Zeman 104 F-406 Michael E. & Richard H. Jensen 105 F-406 Larry Gilbert Revocable Trust 106 F-406 Gertrude M. Shipley 107 F-406 Evelyn Larsen 108 F-406 Raymond N. & Mary Lou John 109 F-406 Jean J. & Joan J. McKnight 111 F-406 Tanya A. Noble 112 F-406 Sarah E. Page Verrips 113 F-406 Underwood Family Trust 115.A F-410 William A. & Carol J. Naviaux 120 F-403, F-413 As to the parcels in Spirit Lake, Iowa, listed above, defendant argues that one or more parcels owned by a third party, Dickinson County, separates the parcels from the rail corridor. Defendant bases that assertion on a quitclaim deed that Dickinson County obtained from Iowa Northwestern’s predecessor-in-interest, Midwestern Railroad, in 1994. Plaintiffs argue that the

¹⁴ The parties’ briefs appear to agree that only a portion of parcel 150.B was owned in fee and is subject to this ruling; as to the remainder of that parcel, it is difficult to discern what the parties are arguing and the court defers its ruling. - 16 - 1994 conveyance should be ignored because Midwestern possessed only an easement for railroad purposes and that Dickinson could acquire no greater rights from Midwestern than the railroad itself possessed. A review of the relevant deeds does suggest that the interest originally possessed by the Midwestern Railroad was an easement for railroad purposes. 15 At the very least, that position is strongly arguable. However, the 1994 quitclaim deed, under which the Dickinson County Conservation Board obtained its interest in the properties, contained different language, conveying “all interest” in the affected parcels, including an “[i]ncorporated railroad right of way.” Contrary to plaintiffs’ claims, this quitclaim deed does not appear to transfer only the right-of-way. This is important, for defendant appears correct in arguing that if Dickinson County did not obtain a fee interest in the intervening parcel through the 1994 conveyance, it, nevertheless, acquired the same through adverse possession prior to the time the NITU was issued here. Under Iowa law: [W]hen one who in good faith enters into possession of a tract of land under a deed conveying the same to him absolutely without exception or reservation, and continues in possession thereof for 10 years, all outstanding claims or interests in or to said tract are completely barred by the statute of limitations. Collins v. Reimers, 165 N.W. 373, 375 (Iowa 1917). For this doctrine to apply, there must be proof that the “possession” was “hostile, actual, open, exclusive and continuous” for the required ten-year period. C.H. Moore Trust Est. by Warner v. City of Storm Lake, 423 N.W. 2d 13, 15 (Iowa 1988); see also Garrett v. Huster, 684 N.W. 2d 250, 253 (Iowa 2004). Proof of these elements must be “clear and positive.” C.H. Moore Trust Est., 423 N.W. 2d at 15. Here, Dickinson County, relying on the 1994 quitclaim deed from Midwestern Railroad, openly constructed, maintained and used the parcels in question as a trail. Every indication is that it thereby exercised “the type of possession or control owners ordinarily exercise in holding, managing and caring for property of like nature and condition.” Burgess v. Leverett & Assocs., 105 N.W. 2d 703, 706 (Iowa 1960). Evidence in the case indicates that the trail was in use by no later than July 1998, more than ten years before the NITU was issued in this case, and that adverse possession thus ripened into fee ownership prior to the issuance of the NITU. An Iowa court reached an analogous holding in Louisa County, 778 N.W. 2d at 204. There, a county conservation board filed a quiet title action seeking to be declared the absolute owner in fee simple of an abandoned railroad right-of-way based on a quitclaim deed. Reversing a contrary trial court decision, the Iowa appellate court held that the board’s predecessor-in-interest’s use of a parcel as a nature trail triggered the adverse possession rules, shifting ownership to those

¹⁵ Twelve of the eighteen (parcels) were subject to deeds in which the property owners conveyed to the railroad a “Right-of-Way for [a described] railway,” to be used “for the purposes of constructing a Railway thereon, and for all uses and purposes connected with the use of said Railway.” - 17 - predecessors prior to the time the property was quit claimed. Id. at 207. The court of appeals held that the interest so acquired was then transferred by deed to the board. Id. at 209. Based on the rules outlined in Louisa County, the court holds that Dickinson County, by relying on its 1994 deed and operating the corridor as a trail, acquired an interest in the intervening parcels via adverse possession prior to the time of the NITU here. Because Dickinson’s actions were based upon a deed, its adverse use gave rise not merely to a prescriptive easement, but also to the acquisition of fee title to the property. See Ravenwood, L.L.C v. Kevin Koethe, 8450/10, L.L.C., 808 N.W. 2d 754 (Iowa App. 2011) (table) (describing the difference between an easement obtained through prescription and adverse possession leading to acquisition of the title to the property). 16 This prevents the owners of the parcels in this category from claiming compensation as adjoining property holders. 17 6. Parcels for Which Plaintiffs are Unable to Produce Conveyance Documents or Other Documents Demonstrating Ownership. As to the two parcels in this category (27.A and 83.A), plaintiffs have failed to produce any documents documenting the circumstances under which the railroad acquired use of the property. Plaintiffs argue that absent such documentation, the court must presume that the Railroad possessed only an easement for railroad purposes. Adoption of this argument, however, would turn the burden of proof in this case on its head. The Federal Circuit has made amply clear that “[i]t is plaintiffs’ burden to establish cognizable property interests for purposes of their takings . . . claims.” Klamath Irr. Dist. v. United States, 635 F.3d 505, 519 n.12 (Fed. Cir. 2011); see also Estate of Hage v. United States, 687 F.3d 1281, 1291 (Fed. Cir. 2012); Air Pegasus of D.C., Inc. v. United States, 424 F.3d 1206, 1212 (Fed. Cir. 2005); Cienega Gardens v. United States, 331 F.3d 1319, 1328 (Fed. Cir. 2003).

¹⁶ Because Dickinson County was relying on a deed, it did not need to meet the other requirements under Iowa law relating to easements by prescription. See Iowa Code § 564.1 (requiring a claimant to provide express notice to the owner of the servient estate).

¹⁷ The court likewise finds that parcels that were separated from the rail corridor by 140th Street (34.A and 34.B) do not adjoin the rail corridor. Plaintiffs rely on Adkins v. United States, 2013 WL 951158 (Fed. Cl. 2013) for the proposition that the filing of a plat dedicating a road to an unincorporated village conveys only an easement to use the tract for public purposes. Id. at *4-5 (citing Town of Kenwood Park v. Leonard, 158 N.W. 655, 658 (Iowa 1916)). In Steicklein, however, the Iowa Supreme Court made clear that upon the incorporation of a city and its acceptance of the same dedication, the village streets “are held by the incorporated city in fee simple.” Steicklein, 693 N.W. 2d 335, 339 (Iowa 2005); see also Kelroy v. City of Clear Lake, 5 N.W. 2d 12, 16 (Iowa 1942); Inc. Town of Ackley v. Cent. States Elec. Co., 220 N.W. 315, 316 (Iowa 1928). The latter rule of law applies here and compels the court to conclude, as to this issue, that defendant is correct. - 18 - And this requirement plainly applies to rails-to-trails cases. See Burgess, 109 Fed. Cl. at 237; Thomas v. United States, 106 Fed. Cl. 467, 478 (2012); Rhutasel, 105 Fed. Cl. at 226-27. Moreover, nothing in Iowa law alters this proof requirement. See Burgess, 109 Fed. Cl. at 237; Jenkins, 102 Fed. Cl. at 604. The affected plaintiffs have not met their burden of proof. In some instances, this is because they have produced nothing to support their ownership claim. In other instances, it is because the evidence produced merely suggests that a right-of-way was transferred, but does not prove whether such an interest was, in fact, conveyed, or if an easement was conveyed, whether that interest was unrestricted, subject only to railroad use, or subject to some other limitation. See Burgess, 109 Fed. Cl. at 237. Accordingly, as to these parcels, plaintiffs have failed to establish that they have a cognizable property interest, requiring that the claims relating to these parcels be dismissed. 18 7. Other Parcels for Which the Evidence is Disputed. Claimant Name Claim Source Larry L. & Ruby E. Brunk 21.A & 21.B 5-519 Hans J. & Bernice Willadsen 25.A 5-382 Kay G. & Susan D. Blahauvietz 34.A & 34.B 3-384 Arco Dehydrating Co., Inc. 44.A H-191 Everett J. & Phyllis A. Johnson Revocable 59 F-410 Trust As to the seven parcels listed above, the parties make various conflicting factual arguments that rely, inter alia, on the chain of title and plat maps in the record. As to six of these parcels (all but parcel 59), the parties have provided conflicting evidence as to whether these parcels adjoin the rail corridor. Determining whether that is the case is, of course, critical under Iowa Code §§ 327G.76 and 77, which confer a statutory reversionary right to adjoining landowners triggered upon the extinguishment of a railroad easement. Primarily, these factual disputes focus on whether the parcel in question is separated from the rail corridor by property owned by a third party. In some instances, these disputes impact only a portion of the affected parcel, with the parties agreeing that the remainder of the parcel either does or does not adjoin the rail corridor. In the court’s view, these disputes give rise to genuine issues of material fact that cannot be resolved under the pending motions, but must instead be resolved at trial. See Burgess, 109 Fed. Cl. at 238.

¹⁸ Contrary to defendant’s claims, the court believes that plaintiffs have provided sufficient documentation of ownership as to parcel 27.A. While plaintiffs are unable to provide a deed that perfectly matches the legal description of the subject property, that incongruity is explained by a 1959 affidavit of the county assessor. Defendant has not provided any evidence contradicting this affidavit. In the court’s view, this means that plaintiffs are entitled to partial summary judgment as to liability for this parcel. See RCFC 56(c)(1); 56(d)(2); see also Celotex Corp. v. Catrett, 477 U.S. 317 (1986). - 19 - * * * * * A chart summarizing the court’s conclusions regarding all 360 parcels may be found in Appendix A to this opinion. III. CONCLUSION This court need go no further. Based on the foregoing, the court GRANTS, in part, and DENIES, in part, plaintiffs’ supplemental motion for partial summary judgment, and GRANTS, in part, and DENIES, in part, defendant’s cross-motion for summary judgment. On or before March 14, 2014, the parties shall file a joint status report indicating how this case should proceed, with a proposed schedule, as appropriate. The parties shall have at least one serious discussion regarding settlement before filing this report. IT IS SO ORDERED. s/Francis M. Allegra Francis M. Allegra Judge - 20 - APPENDIX A Claimant Name Claim Source Category 1. Dale W. and Danna S. Braaksma 1.A 3-402 2(b) 2. Dale W. & Danna S. Braaksma 1.B 3-402 2(b) 3. Allendorf Wind Farm Inc., c/o Irvin Clubine 2.A 3-402 2(c) 4. Allendorf Wind Farm Inc., c/o Irvin Clubine 2.B 3-419, 13-287 2(c) 5. Farmers Cooper Elevator Company of Allendorf 3 3-402, 13-286 2(c) 6. The Estate of Theodore Pranger; Loreen J. Bruxvoort; John W. Pranger 4.A 3-419, 13-287 2(b) 7. The Estate of Theodore Pranger; Loreen J. Bruxvoort; John W. Pranger 4.B 3-419 2(b) 8. The Estate of Theodore Pranger; Loreen J. Bruxvoort; John W. Pranger 4.C 3-419 2(b) 9. The Estate of Theodore Pranger; Loreen J. Bruxvoort; John W. Pranger 4.D 5-471 2(a) 10. Wayne D. & Esther Moet 5.A 3-417 2(b) 11. Wayne D. & Esther Moet 5.B 3-417 2(b) 12. Wayne D. & Esther Moet 5.C 3-417 2(b) 13. Juliana Garret & Judson Te Paske 6.A 5-353 2(b) 14. Juliana Garret & Judson Te Paske 6.B 5-353 2(b) 15. Juliana Garret & Judson Te Paske 6.C 5-353 2(b) 16. Juliana Garret & Judson Te Paske 6.D 5-353 2(b) 17. Juliana Garret & Judson Te Paske 6.E 5-353 2(b) 18. M. Rock Marco & Dan Hartwig 7.A 5-353 2(b) 19. M. Rock Marco & Dan Hartwig 7.B 5-353 2(b) 20. M. Rock Marco & Dan Hartwig 7.C 5-353 2(b) 21. Robert & Sylvia A. Rolfes 8.A 5-353 2(a) 22. Robert & Sylvia A. Rolfes 8.B 5-353 2(a) 23. Robert & Sylvia A. Rolfes 8.C 5-353 2(a) 24. Osceola County Courthouse 9.A 5-353 2(d) 25. Osceola County Courthouse 9.B 5-353 2(d) 26. Osceola County Courthouse 9.C 5-394 2(d) 27. Osceola County Courthouse 9.D 5-394 2(d) 28. Osceola County Courthouse 9.E 5-406 2(d) 29. Osceola County Conservation Board 9.F 5-471 2(d) 30. Osceola County Conservation Board 9.G 5-471 2(d) 31. Osceola County Conservation Board 9.H 5-471 2(d) 32. Osceola County Conservation Board 9.I 5-471 2(d) 33. Osceola County 9.J 5-519 2(d) 34. Osceola County Courthouse 9.K 5-495 2(d) 35. Clear Lake Stock Farms, Inc., c/o John Dreeson 10.A 5-394 2(a) 36. Clear Lake Stock Farms, Inc., c/o John Dreeson 10.B 5-394 2(a) 37. Sonstegard Family Farms, c/o Phil Sonstegard 11.A 5-406 2(a) 38. Sonstegard Family Farms, IA General Partnership 11.B 5-406 2(a) 39. Sonstegard Family Farms, IA General Partnership 11.C 5-471 2(a) 40. Sonstegard Family Farms, IA General Partnership 11.D 3-114 3 41. Sonstegard Family Farms, IA General Partnership 11.E 5-495 2(c) 42. Sonstegard Family Farms, IA General Partnership 11.F 5-495 2(c) 43. Sonstegard Family Farms, IA General Partnership 11.G 5-495 2(c) 44. Sonstegard Family Farms, IA General Partnership 11.H 3-388 2(b) 45. Sonstegard Family Farms, IA General Partnership 11.I 3 46. Sonstegard Family Farms, IA General Partnership 11.J 3-384 2(b) 47. Sonstegard Family Farms, c/o John Carlson, Sr. 11.K 3 48. Sonstegard Family Farms, c/o John Carlson, Sr. 11.L H-555 2(b) 49. Earl Faber 12.A 5-469 2(a) 50. Earl Faber 12.B 5-471 2(a) - 21 - Claimant Name Claim Source Category 51. Earl Faber 12.C 5-471 2(a) 52. Mary, Debra, Roger, Norman, Dwaine, Allen, & Karen Swalve; Janice Neilsen 13.A 3-400 2(b) 53. Mary, Debra, Roger, Norman, Dwaine, Allen, & Karen Swalve; Janice Neilsen 13.B 3-400 2(b) 54. Marlin & Mary Laverman 14.A 5-374 2(a) 55. Marlin & Mary Laverman 14.B 5-374 2(a) 56. Marlin & Mary Laverman 14.C 5-374 2(a) 57. Christian Reformed Church c/o Larry Post 15.A 5-353 1 58. Christian Reformed Church c/o Larry Post 15.B 5-353 1 59. Lawrence W. & Vonna R. Leckband 16.A 5-340 2(a) 60. Lawrence W. Leckband 16.B 5-340 2(a) 61. Lawrence W. Leckband 16.C 5-340 2(a) 62. Lawrence W. Lackband 16.D 5-340 2(a) 63. Mark and Verna Salzman 17 5-340 2(a) 64. James Hesebeck 18 5-340, 5-480 2(a) 65. Cooperative Elevator Association of Ocheyedan 19.A 5-340, 5-480 2(a) 66. Cooperative Elevator Association of Ocheyedan 19.B 5-519, 5-515 2(a) 67. Cooperative Elevator Association of Ocheyedan 19.C 5-519, 5-515 2(a) 68. Cooperative Elevator Association of Ocheyedan, c/o Robert Jacobs 19.D 5-402 2(a) 69. Cooperative Elevator Association of Ocheyedan 19.E 3-388 2(b) 70. Randall W. Boeke 20.A 5-519 2(c) 71. Randall W. Boeke 20.B 5-519 2(a) 72. Larry L. & Ruby E. Brunk 21.A 5-519 7 73 Larry L. & Ruby E. Brunk 21.B 5-519 7 74. Larry L. & Ruby E. Brunk 21.C 5-519 2(a) 75. Douglas D. & Danette K. Block 22.A 5-353 2(a) 76. Douglas D. & Danette K. Block 22.B 5-353 2(a) 77. Douglas D. & Danette K. Block 22.C 5-353 2(a) 78. Douglas D. & Danette K. Block 22.D 5-353 2(a) 79. Alan Hart 23.A 5-353 2(a) 80. Helen Hart 23.B 5-353 2(a) 81. Helen Hart 23.C 5-353 2(a) 82. Alan Hart 23.D 5-353 2(a) 83. Alan Hart 23.E 5-353 2(a) 84. Alan Hart 23.F 5-353 2(a) 85. Alan Hart 23.G 5-376 2(a) 86. Maurice D. & Barbara L. Block 24.A 5-353 2(a) 87. Maurice D. & Barbara L. Block 24.B 5-353 2(a) 88. Hans J. & Bernice Willadsen 25.A 5-382 7 89. Hans J. & Bernice Willadsen 25.B 5-382 2(a) 90. Hans J. & Bernice Willadsen 25.C 5-382 2(a) 91. Larry Bosma; Jerry & Marcella Bosma; Darlene Wassink; Arlene Van Beek; Ester Bosma; Presentation Sisters, Inc; Charles & Joyce Bosma; Leo Bosma; 26.A 5-384 2(a) Pamela & Duane Van deHoef; Lucella Bosma; Frances B. Bosma Trust 92. Larry Bosma; Jerry & Marcella Bosma; Darlene Wassink; Arlene Van Beek; Ester Bosma; Presentation Sisters, Inc; Charles & Joyce Bosma; Leo Bosma; 26.B 5-412 2(a) Pamela & Duane Van deHoef; Lucella Bosma; Frances B. Bosma Trust 93. Merle L. & Sarah J. Pedley 27.A 5-380 6 94. Merle L. & Sarah J. Pedley 27.B 5-388 2(a) 95. Merle L. & Sarah J. Pedley 27.C 5-394 2(b) 96. Travaille Family Farms Inc., c/o Robert Travaille, President 28.A 5-380 2(a) 97. Travaille Family Farms Inc., c/o Robert Travaille, President 28.B 5-388 2(a) 98. Eugene C. Schmidt 29 3-394 2(b) - 22 - Claimant Name Claim Source Category 99. Wilfred & Ellen Bosma 30.A 3-394 2(b) 100. Wilfred & Ellen Bosma 30.B 3-392 2(b) 101. Wilfred & Ellen Bosma 30.C 3-392 2(b) 102. Wilfred & Ellen Bosma 30.D 3-392 2(b) 103. Dale L. Peters 31.A 3-392 2(b) 104. Dale L. Peters 31.B 3-392 2(b) 105. Dale L. Peters 31.C 3-390 2(a) 106. Tom & Le Ann Ransom 32.A H-313 3 107. Tom & Le Ann Ransom 32.B 5-495 2(c) 108. Tom & Le Ann Ransom 32.C 5-495 2(c) 109. Tom & Le Ann Ransom 32.D 5-495 2(c) 110. J&M Partnership LLP, c/o Mark Bergman 33.A 5-424 2(c) 111. J&M Partnership LLP, c/o Mary Bergman 33.B 5-424 1 112. J&M Partnership LLP, c/o Mary Bergman 33.C 5-424 1 113. J&M Partnership LLP, c/o Mary Bergman 33.D 5-402 2(a) 114. J&M Partnership LLP, c/o Mary Bergman 33.E 3-388 2(b) 115. J&M Partnership LLP, c/o Mary Bergman 33.F 3-388 2(b) 116. Kay G. & Susan D. Blahauvietz 34.A 3-384 7 117. Kay G. & Susan D. Blahauvietz 34.B 3-384 7 118. Ardyce Rueter 35.A 3-384 2(b) 119. Ardyce Rueter 35.B 3-386 2(b) 120. Scott Rueter Revocable Trust 36.A 5-495 2(c) 121. Scott Rueter Revocable Trust 36.B 5-495 2(c) 122. Gerald R. & Joan C. Vander Muelen 37.A 5-406 2(a) 123. Gerald R. & Joan C. Vander Muelen 37.B 5-406 2(a) 124. Randy E. Clark; Linda Kunzman; Barbra A. Cambilargui & Lori M. Clark- 2(a) 38.A H-564 Cotterman 125. Randy E. Clark; Linda Kunzman; Barbra A. Cambilargui & Lori M. Clark- 2(a) 38.B H-564 Cotterman 126. Randy E. Clark; Linda Kunzman; Barbra A. Cambilargui & Lori M. Clark- 2(a) 38.C H-564 Cotterman 127. Randy E. Clark; Linda Kunzman; Barbra A. Cambilargui & Lori M. Clark- 2(a) 38.D H-560 Cotterman 128. Randy E. Clark; Linda Kunzman; Barbra A. Cambilargui & Lori M. Clark- 2(a) 38.E H-560 Cotterman 129. Clifford L. Nebelsick 39.A H-560 2(a) 130. Clifford L. Nebelsick 39.B H-560 2(a) 131. Clifford L. Nebelsick 39.C H-560 2(a) 132. Frederick & Scott W. Goodno; Stacy Wiese; Justin & Shawna Goodno 40.A H-560 2(a) 133. Frederick & Scott W. Goodno; Stacy Wiese; Justin & Shawna Goodno 40.B H-560 2(a) 134. Frederick & Scott W. Goodno; Stacy Wiese; Justin & Shawna Goodno 40.C H-555 2(a) 135. Frederick & Scott W. Goodno; Stacy Wiese; Justin & Shawna Goodno 40.D H-555 2(a) 136. Jared Andrew Herbert Revocable Trust & The Mary Julianne Spencer-Herbert 2(b) 41.A H-555 Revocable Trust 137. Jared Andrew Herbert Revocable Trust & The Mary Julianne Spencer-Herbert 2(b) 41.B H-565 Revocable Trust 138. Jared Andrew Herbert Revocable Trust & The Mary Julianne Spencer-Herbert 2(b) 41.C H-565 Revocable Trust 139. Jared Andrew Herbert Revocable Trust & The Mary Julianne Spencer-Herbert 2(b) 41.D H-557 Revocable Trust 140. Jared Andrew Herbert Revocable Trust & The Mary Julianne Spencer-Herbert 2(b) 41.E H-557 Revocable Trust 141. Jared Andrew Herbert Revocable Trust & The Mary Julianne Spencer-Herbert 2(a) 41.F H-191 Revocable Trust 142. Jared Andrew Herbert Revocable Trust & The Mary Julianne Spencer-Herbert 2(a) 41.G H-191 Revocable Trust - 23 - Claimant Name Claim Source Category 143. Jared Andrew Herbert Revocable Trust & The Mary Julianne Spencer-Herbert 2(a) 41.H H-191 Revocable Trust 144. Steven A. & Jennifer L. Krummen; Stewart A. Krummen; Craig S. Krummen & 2(b) 42.A H-565 Royce Krummen 145. Steven A. & Jennifer L. Krummen; Stewart A. Krummen; Craig S. Krummen & 2(b) 42.B H-565 Royce Krummen 146. Steven A. & Jennifer L. Krummen; Stewart A. Krummen; Craig S. Krummen & 2(b) 42.C H-557 Royce Krummen 147. Steven A. & Jennifer L. Krummen; Stewart A. Krummen; Craig S. Krummen & 2(b) 42.D H-557 Royce Krummen 148. Steven A. & Jennifer L. Krummen; Stewart A. Krummen; Craig S. Krummen & 2(a) 42.E H-191 Royce Krummen 149. Randall J. Johnson 43.A H-557 2(b) 150. Randall J. Johnson 43.B H-557 2(b) 151. Randall J. Johnson 43.C H-191 2(a) 152. Arco Dehydrating Co. Inc., c/o Steven Krummen, President 44.A H-191 7 153. Arco Dehydrating Co. Inc., c/o Steven Krummen, President 44.B H-191 2(a) 154. Arco Dehydrating Co. Inc., c/o Steven Krummen, President 44.C H-191 2(a) 155. Arco Dehydrating Co. Inc., c/o Steven Krummen, President 44.D H-191 2(a) 156. Arco Dehydrating Co. Inc., c/o Steven Krummen, President 44.E H-191 4 157. Arco Dehydrating Co. Inc., c/o Steven Krummen, President 44.F H-239 2(b) 158. Arco Dehydrating Co. Inc., c/o Steven Krummen, President 44.G H-239 2(b) 159. Gregory L. Baloun 45.A H-191 2(a) 160. Gregory L. Baloun 45.B H-191 2(a) 161. Gregory L. Baloun 45.C H-191 2(a) 162. Gregory L. Baloun 45.D H-191 2(a) 163. Gregory L. Baloun & Wes McClure 45.E H-135 2(a) 164. Allen and Mary J. Arnold 46 H-135 2(a) 165. William Steven & Dianne Kathleen Jansen 47 H-135 2(a) 166. Lake Park Development Corp. c/o Richard Packebush 48 H-135 2(a) 167. Bradley T. & Francel L. Graham 49.A H-135 2(a) 168. Bradley T. & Francel L. Graham 49.B H-135 2(a) 169. Bradley T. & Francel L. Graham 49.C H-135 2(a) 170. Krummen Farms LP, c/o Steven Krummen 50.A H-135 2(a) 171. Krummen Farms LP, c/o Steven Krummen 50.B H-135 2(a) 172. Krummen Farms LP, c/o Steven Krummen 50.C H-135 2(a) 173. Krummen Farms LP, c/o Steven Krummen 50.D H-135 2(a) 174. Krummen Farms LP, c/o Steven Krummen 50.E H-135 2(a) 175. Robert Allen 51.A H-162 2(a) 176. Robert Allen 51.B H-162 2(a) 177. Robert Allen 51.C H-162 2(a) 178. Harold R. Hartmann Trust, Darlene S. Hartmann, Trustee 52.A H-162 2(a) 179. Harold R. Hartmann Trust, Darlene S. Hartmann, Trustee 52.B H-162 2(a) 180. Harold R. Hartmann Trust, Darlene S. Hartmann, Trustee 52.C H-218, H-222 2(a) 181. Harold R. Hartmann Trust, Darlene S. Hartmann, Trustee 52.D H-221, H-220 2(b) 182. Harold R. Hartmann Trust, Darlene S. Hartmann, Trustee 52.E H-221, H-220 2(b) 183. James H. & Mary C. Watts 53 H-231, H-233 2(b) 184. Randall & Russell Eckard 54.A H-231, H-233 2(b) 185. Randall & Russell Eckard 54.B H-231, H-233 2(b) 186. Donald C. McHose, Richard R. McHose & Elwin Pearey 55.A H-231, H-233 2(b) 187. Donald C. McHose, Richard R. McHose & Elwin Pearey H-231, H-233, 2(b) 55.B H-229 188. Donald C. McHose, Richard R. McHose & Elwin Pearey H-231, H-233, 2(b) 55.C H-229 - 24 - Claimant Name Claim Source Category 189. Donald C. McHose, Richard R. McHose & Elwin Pearey H-231, H-233, 2(b) 55.D H-229 190. Estate of Ester Gath H-231, H-233, 2(b) 56.A H-229 191. Estate of Ester Gath H-231, H-233, 2(b) 56.B H-229 193. Timothy S. Hoerichs & Ann L. Hoerichs Family Trust, Timothy & Ann 2(a) 57.A H-161 Hoerichs, Trustees 194. Timothy S. Hoerichs & Ann L. Hoerichs Family Trust, Timothy & Ann 2(a) 57.B H-161 Hoerichs, Trustees 195. David B. Olson 58 H-161 2(a) 196. Everett J. & Phyllis A. Johnson Revocable Trust 59 F-410 7 197. Harlen M. Mitchell Revocable Trust & Lennace E. Mitchell Revocable Trust, 2(b) 60.A H-226 c/o Scott Mitchell POA 198. Harlen M. Mitchell Revocable Trust & Lennace E. Mitchell Revocable Trust, 2(b) 60.B H-226 c/o Scott Mitchell POA 199. Orr Family Farm Company LLC, c/o Julia Ceasar 61 H-224 2(b) 200. Sunny Joan Fronk Revocable Trust 62 H-224 2(b) 201. Jon & Tim Gunderson 63.A H-224 2(c) 202. Jon Gunderson 63.B H-289 2(a) 203. Furman Realty, c/o CJ Furman 64 H-224 2(b) 204. Donald R. & Phyllis Lago, c/o Douglas K. Lago POA 65.A H-222 2(b) 205. Donald R. & Phyllis Lago, c/o Douglas K. Lago POA 65.B H-220, H-221 2(b) 206. Donald R. & Phyllis Lago, c/o Douglas K. Lago POA 65.C H-220, H-221 2(b) 207. Cohrs Construction, Inc. 66 H-289 2(a) 208. Mark S. & Carol Coleman 67 H-216, H-163 1 209. Evelyn McClurg & The McClurg Family Farm, LLC 68.A H-288 2(a) 210. Evelyn McClurg & The McClurg Family Farm, LLC 68.B H-288 2(a) 211. Evelyn McClurg & The McClurg Family Farm, LLC 68.C H-288 2(a) 212. Paul J. & Diane L. Kollasch 69 H-288 2(a) 213. Jerry Edward Miller 70.A H-288 2(a) 214. Jerry Edward Miller 70.B H-288 2(a) 215. Gwendolyn Vetter 71.A H-288 2(a) 216. Gwendolyn Vetter 71.B H-288 2(a) 217. Gwendolyn Vetter 71.C H-177 2(a) 218. Gwendolyn Vetter 71.D H-193 2(a) 219. Gwendolyn Vetter 71.E H-193 2(a) 220. Janet Bergman Revocable Trust, c/o Janet Bergman, Trustee 72 H-194 2(a) 221. Terry L. & Cheryl L. Bruns 73 H-194 2(a) 222. Don B. & Barbara F. Erlandson 74 H-194 2(a) 223. Raymond A. & Darlene Gustafson 75.A H-194 2(a) 224. Raymond A. & Darlene Gustafson 75.B H-194 2(a) 225. Scott & Mary Lynn Ingvall 76 H-194 2(a) 226. Richard L. & Kathy S. Kleen 77.A H-194 2(a) 227. Richard L. & Kathy S. Kleen 77.B F-406 5 228. Todd Krieger 78.A H-194 2(a) 229. Todd Krieger 78.B H-194 2(a) 230. Kathleen M. Krueger 79.A H-194 2(a) 231. Kathleen M. Krueger 79.B H-194 2(a) 232. Kathleen M. Krueger 79.C H-194 2(a) 233. Dennis A. & Marilyn K. Ladwig 80.A H-194 2(a) 234. Dennis A. & Marilyn K. Ladwig 80.B H-194 2(a) 235. G. Wallis Reed Trust, G. Wallis Reed, Trustee 81 H-194 2(a) 236. Roger F. Reppert Revocable Trust, Roger F. Reppert, Trustee 82 H-194 2(a) - 25 - Claimant Name Claim Source Category 237. Arthur J. Thompson & Jill N. McDowell 83.A H-194 6 238. Arthur J. Thompson & Jill N. McDowell 83.B H-194 2(a) 239. Ferrellgas Inc. c/o Jason P. Cullen 84 H-194 2(a) 240. Jack L. & Beverly J. Longmore 85.A F-402 2(a) 241. Jack L. & Beverly J. Longmore 85.B F-402 2(a) 242. Craig F. & Ellen M. Moffitt 86 H-194 2(a) 243. Deja Blues Diner, LLC c/o Ivan Brown 87 F-402 2(c) 244. BV Buildings, LLC c/o John C. Brown 88.A F-402 2(c) 245. BV Buildings, LLC c/o John C. Brown 88.B F-402 2(c) 246. American Legion Post #23 c/o Denny L. Perry, Commander 89 H-297 5 247. Robert Tatman 90 F-384 5 248. Martin & Melinda Marten 91 F-384 1 249. Albert Bartley 92 F-384 1 250. Carol & Larry Rasmussen 93 F-384 5 251. Scott Trigg & Nancy J. Johnson 94 1 252. Richard A. & Karla J. Heinrichs 95.A F-384 2(a) 253. Richard A. & Karla J. Heinrichs 95.B F-384 2(a) 254. Richard A. & Karla J. Heinrichs 95.C F-384 2(a) 255. Ronald D. Claussen Revocable Trust 96.A F-384 2(a) 256. Ronald D. Claussen Revocable Trust 96.B F-384 2(a) 257. Dawn Shryock 97 F-384 5 258. Neil & Katie Slater 98 F-402 2(c) 259. Brian A. & Carol A. Woods 99 F-384 2(a) 260. Michael K. De Jong 100 F-406 1 261. Maye M. Swanson 101 F-406 1 262. Rick B. & Phyllis M. Hartwig 102 F-406 5 263. Brett Heaton 103 F-406 5 264. Matthew L. & Dawn D. Zeman 104 F-406 5 265. Michael E. & Richard H. Jensen 105 F-406 5 266. Larry Gilbert Revocable Trust, c/o Larry Gilbert and Chris & Angela Geinitz 106 F-406 5 267. Gertrude M. Shipley 107 F-406 5 268. Evelyn Larsen 108 F-406 5 269. Raymond N. & Mary Lou John 109 F-406 5 270. Dan M. & Lori D. Lewis 110 1 271. Jean J. & Joan J. McKnight 111 F-406 5 272. Tanya A. Noble 112 F-406 5 273. Sarah E. Page Verrips 113 F-406 5 274. Mark & Karen Byers 114 F-410 4 275. Underwood Family Trust, c/o Tom Underwood 115.A F-410 5 276. Underwood Family Trust, c/o Tom Underwood 115.B H-74 2(b) 277. Underwood Family Trust, c/o Tom Underwood 115.C H-74 2(b) 278. Robert W. Thorbrogger 116 F-403, F-413 2(a) 279. Janice M. Schultz 117 F-403, F-413 2(a) 280. Frigate LLC, c/o Natalie Brenton 118.A F-403, F-413 2(a) 281. Frigate LLC, c/o Natalie Brenton 118.B F-403, F-413 2(a) 282. David S. & Darlene I. Shaw 119.A F-403, F-413 2(a) 283. David S. & Darlene I. Shaw 119.B F-403, F-413 2(a) 284. William A. & Carol J. Naviaux 120 F-403, F-413 5 285. Keith L. & Susan L. Ostrum 121 H-313 2(a) 286. Mark A. & Kristine L. Hoss 122 F-403, F-413 2(a) 287. Reed L. Potter, Julie A. Bergquist, POA 123 F-403, F-413 2(a) - 26 - Claimant Name Claim Source Category 288. James E. & Pamela A. Feld 124 H-313 2(a) 289. Thomas L. Hoffman 125 H-313 2(a) 290. Linda S. Taylor 126 H-313 2(a) 291. Dennis D. & Anita Dean 127.A H-313 2(a) 292. Dennis D. & Anita Dean 127.B H-313 2(a) 293. Scott V. & Jolene C. Egertson 128 H-313 2(a) 294. Gregory A. & Connie J. Tolan 129 H-313 2(a) 295. Michael T. & Rhonda F. Reekers 130 H-313 2(a) 296. Beverly Jean Steinberger 131 H-313 2(a) 297. Arthur C & Roxa L. Cummings 132 H-313 2(a) 298. Kathleen M. Drysdale 133 H-313 2(a) 299. Kimberly K. Durst 134 H-313 2(a) 300. Gary & Tom Kuhlman, Kathy Jo Swalve, Sally Ann Lundberg & Phoebe 2(a) 135 H-313 Hersom 301. Duane H. Serck 136 F-417, H-66 2(a) 302. Clint T. & Lindsay R. Robinson 137 H-164 2(a) 303. William J. & Carleen C. Lambert 138.A H-164 2(a) 304. William J. & Carleen C. Lambert 138.B F-420 2(a) 305. William J. & Carleen C. Lambert 138.C F-404 2(b) 306. Joyce Overocker 139.A F-412, F-419 2(a) 307. Joyce Overocker 139.B F-412, F-419 2(a) 308. Joyce Overocker 139.C F-412 2(a) 309. Joyce Overocker 139.D F-411 2(a) 310. Rohn K. Shepley 140 F-412 2(a) 311. Lavonne Esther Hansen 141.A F-411 2(a) 312. Lavonne Esther Hansen 141.B F-411 2(a) 313. Margerite Butcher Revocable Trust 142.A F-420 2(a) 314. Margerite Butcher Revocable Trust 142.B F-404 2(a) 315. Margerite Butcher Revocable Trust 142.C F-416 2(a) 316. Margerite Butcher Revocable Trust 142.D F-416 2(a) 317. Margaret Hill Northey 143.A F-415 2(a) 318. Margaret Hill Northey 143.B F-415 2(a) 319. Douglas A. & Nancy N. Pringnitz 144.A F-415 2(a) 320. Douglas A. & Nancy N. Pringnitz 144.B F-415 2(a) 321. Robert Turpin, Mary Seylar, James L. Turpin Family Trust 145.A H-74 2(b) 322. Robert Turpin, Mary Seylar, James L. Turpin Family Trust 145.B H-74 2(b) 323. Robert & Peggy Turpin 145.C H-74 2(b) 324. Arnold Cook Trust, Bruce Cook, Trustee (signed by Van C. Vernon) 146.A H-76 2(b) 325. Arnold Cook Trust, Bruce Cook, Trustee (signed by Van C. Vernon) 146.B H-76 2(b) 326. Monte R. & Chet H. Hartung and Kristyn S. Shafrath 147.A H-76 2(b) 327. Monte R. & Chet H. Hartung and Kristyn S. Shafrath 147.B H-76 2(b) 328. Monte R. & Chet H. Hartung and Kristyn S. Shafrath 147.C H-76 2(b) 329. Monte R. & Chet H. Hartung and Kristyn S. Shafrath 147.D H-76 2(b) 330. Giese family Farms, Inc. 148 H-77 2(b) 331. Irel D. and June R. Bruns 149 H-77 2(b) 332. James C. & Susan M. Wendelsdorf 150.A H-77 2(b) 333. James C. & Susan M. Wendelsdorf 150.B H-77 4 334. Jon & Deborah Brekke 151.A H-77 2(b) 335. Jon & Deborah Brekke 151.B H-77 2(b) 336. Wireless Network Management Inc., c/o Michael A. Mitchell 152 H-77 2(b) 337. Steven J. & Julie A. Ingvall 153 H-194 2(a) 338. Jerry Moore 154 H-313 2(a) - 27 - Claimant Name Claim Source Category 339. George W. Garloff 155.A H-135 2(a) 340. George W. Garloff 155.B H-321, H-239 1 341. George W. Garloff 155.C H-321, H-239 1 342. Great Lakes Cooperative 156.A 1 343. Great Lakes Cooperative 156.B 1 344. Great Lakes Cooperative 156.C 1 345. Great Lakes Cooperative 156.D 1 346. Great Lakes Cooperative 156.E 1 347. Great Lakes Cooperative 156.F 1 348. Great Lakes Cooperative 156.G 1 349. Great Lakes Cooperative 156.H 1 350. Robert Sr. & Robert Jr. Kirschbaum 157.A 1 351. Robert Sr. & Robert Jr. Kirschbaum 157.B 1 352. E. L. Ballou, c/o David H. Dreryser, Executor of Estate 158.A 1 353. E. L. Ballou, c/o David H. Dreryser, Executor of Estate 158.B 1 354. Robert L. Browning 159.A 1 355. Robert L. Browning 159.B 1 356. Robert L. Browning 159.C 1 357. Robert L. Browning 159.D 1 358. H. & V. Thompson Farms LTD, by Virginia Thompson 160 1 359. Lonnie S. Browning 161.A 1 360. Lonnie S. Browning 161.B 1 - 28 -