Statutory Interpretation
43 groups with Iowa opinions1851–2026
- Legislative Intent and Construction977 opinions · 1902–2026Interpreting statutory ambiguity and legislative intent · Determining statutory meaning through legislative text · Interpreting statutes based on legislative purpose and structure
- Statutory Interpretation and Application of Law635 opinions · 1964–2026Guidelines for statutory construction and interpretation · Review standards and statutory interpretation principles · Reviewing statutory interpretation and standard of review
- Licensing and Regulatory Enforcement Law441 opinions · 1955–2026Duty to raise issues when Iowa law is unclear · Reviewing plea validity regarding license revocation consequences · Determining purpose of license revocation statute
- Statutory; Language; Meaning434 opinions · 1939–2026Interpreting statutory ambiguity through context and whole statute · Interpreting statutory terms to avoid absurd results · Interpreting statutory language to avoid making parts superfluous
- Statutory Interpretation of Criminal Law397 opinions · 1970–2026Interpreting statutory intent and criminal statutes · Strict construction of criminal statutes defining offenses · Interpreting statutory language under penal construction rules
- Mandatory vs. Discretionary Statutory Language388 opinions · 1924–2026Interpreting statutory language and scope of authority · Determining counsel's duty regarding uninterpreted statutes · Reviewing subject matter jurisdiction and statutory interpretation
- Statutory Interpretation Principles and Rules378 opinions · 1919–2026Interpreting statutes by reading them as a whole · Interpreting statutes for sensible and workable results · Interpreting statutory intent through omission and inclusion
- Lenity and Stare Decisis in Construction334 opinions · 1851–2026Guiding principles of statutory interpretation · Interpreting statutory application and reviewing evidentiary rulings · Revisiting statutory interpretation and precedent when error is manifest
- Extrinsic Aids to Legislative Intent300 opinions · 1958–2026Analyzing legislative provisions and codification procedures · Interpreting legislative intent regarding municipal duty to protect · Applying stare decisis to statutory interpretation and legislative acquiescence
- Statutory Retroactivity and Application225 opinions · 1967–2026Applying prospective application of statutory amendments · Determining retrospective application of new statutes · Interpreting statutory repeal and applying pari materia doctrine
- Taxation Law and Exemptions162 opinions · 1937–2026Interpreting inheritance tax statutes as an integrated whole · Determining sales tax liability on repair services · Determining property tax exemption under specific code sections
- Statutory Interpretation Methodology152 opinions · 1969–2025Interpreting statutory language and legislative intent
- Statutory; Language; Intent150 opinions · 1954–2026Interpreting statutory purpose and presumption in workers' compensation · Determining good cause for statutory delay · Determining reasonable effort to resell goods under statute
- Statutory Interpretation of Tax Law144 opinions · 1945–2024Analyzing statutory limitations on property tax levies · Interpreting state tax allocation statutes and legislative intent · Interpreting statutes: intent, plain meaning, and tax construction
- Motor Vehicle Licensing and Traffic Law143 opinions · 1969–2026Determining if license is subject to suspension or revocation · Interpreting statutory intent in driving while intoxicated statutes · Applying exclusionary rule to license revocation proceedings
- Statutory; Construction; Language104 opinions · 1901–2026Interpreting statutory language regarding parcel boundaries · Establishing requirements for written listing agreements · Determining statutory interpretation and municipal authority
- Statutory Interpretation and Meaning104 opinions · 1975–2026Determining statutory ambiguity and standard of review · Interpreting statutes to avoid rendering provisions superfluous · Interpreting statutory phrases by considering structure and purpose
- Statutory; Death; Estate104 opinions · 1971–2026Interpreting statutory language regarding wrongful death statute of limitations · Interpreting exemption statute for intestate estate transfers · Strict construction of forfeiture statutes and in rem proceedings
- Ejusdem generis; Meaning; Word87 opinions · 1964–2024Interpreting implied meaning in legal texts · Constructing language and its subsequent abrogation · Applying ejusdem generis rule to statutory language
- Property; Valuation; Assessment87 opinions · 1942–2026Interpreting statutory provisions regarding property valuation · Defining market value and valuation approaches for property tax · Two-stage process for challenging property assessment
- Retroactive Application of Law and Statutes82 opinions · 1965–2026Determining change in law and retroactivity of federal decisions · Determining retroactivity of overruling decisions in civil law · Disfavoring retrospective operation of statutes affecting rights
- Statutory Time Limits and Deadlines78 opinions · 1977–2026Determining mandatory versus directory statutory time requirements · Determining substantial compliance with statutory appeal requirements · Reviewing court authority regarding statutory time limits
- Value; Valuation; Market76 opinions · 1957–2026Valuation of property as a non-exact science · Determining who can rely on appraisal information · Determining fair market value under Iowa Code
- Tax; Assessment; Burden75 opinions · 1973–2022Courts' authority to award tax exemptions for equitable resolution · Willful failure to file income tax returns warrants discipline · Investigating late filing of income tax returns
- Real Property Valuation Principles and Methods59 opinions · 1972–2026Sales price approach requiring available comparable sales data · Considering percentage rent in income valuation method · Determining special use or sentimental value in property valuation
- Tax; Willfulness; Willful failure53 opinions · 1977–2019Determining sanctions for failure to file tax returns · Determining discipline for willful tax filing failures · Distinguishing willful failure to pay from tax evasion
- Charitable; Tax exemption; Public charity49 opinions · 1940–2022Determining charitable status for housing facility without care · Interpreting property tax exemptions for charitable institutions · Defining charitable purpose and institutions for tax exemption
- Meetings; Open; Executive session48 opinions · 1974–2026Interpreting meeting definitions under open meetings law · Reviewing school closing legality and open meetings law application · Determining if applicant interviews constitute a meeting under chapter 28A
- Expert Testimony and Property Valuation Evidence46 opinions · 1950–2026Determining competent evidence for property valuation · Determining market value and shifting burden of proof · Admissibility of evidence of property sale prices
- Tax; Evasion; Fraud44 opinions · 1971–2021Determining professional misconduct for tax violations · Conviction for tax fraud constituting ethical violations · Admissibility of taxpayer payment as admission evidence
- Statutory Interpretation and Legislative History36 opinions · 1953–2025Interpreting statute to align with legislative plan · Analyzing legislative history regarding tax distinctions · Interpreting statutory limitations of actions through legislative history
- Tax and Tariff Law Review Procedures34 opinions · 1951–2026De novo review of tax protest procedures · Interpreting tariffs and contractual provisions · Reviewing standard of review for tax appeals
- Environmental and Regulatory Liability Law31 opinions · 1979–2026Determining judgmental capacity and recent overt act for dangerousness · Analyzing animal behavior in dangerous animal ordinance challenges · Deterrence through penalties and owner responsibility
- Income Tax Law and Financial Matters30 opinions · 1979–2018Determining the proper time for net worth assessment · Determining knowledge of illegal income and tax liability · Defining profits as net pecuniary gain from a transaction
- Tax; Property; Income29 opinions · 1913–2020Interpreting exemption statutes for institutional property · Determining use of property for tax purposes · Evidence regarding stock transfer and dividend payments
- Depletion; Tax; Debt25 opinions · 1997–2021Determining factors for awarding penalty benefits and assessing costs · Calculating interest on tax underpayments under state law · Determining debt limits without factual evidence
- Assessment; Tax; Presumption21 opinions · 1948–2023Shifting and satisfying the burden of proof in tax assessment · Procedures for property assessment and taxpayer protest · Proving assessment excess without direct benefit evidence
- Income; Tax purposes; Apportionment16 opinions · 1930–2026Determining inclusion of dependency benefits in gross income · Analyzing due process limits on income apportionment formulas · Determining income source from unitary business operations
- Substance; Form; Tax11 opinions · 1991–2018Considering income tax consequences in asset allocation · Determining economic substance and business purpose of transactions · Distinguishing value in use from value in exchange
- Criminal Record Expungement and Bail Forfeiture Law9 opinions · 2000–2024Determining forfeiture of bail and entry of judgment · Determining court authority regarding bail conditions and forfeiture
- Business and Income Tax Deductions9 opinions · 1971–2018Determining exemption of earnings after bank deposit · Deductibility of income tax payments from net income · Deductibility of expenses for property management under tax code
- Employer withholding wages under state statute
- Limiting judicial power to grant right to expungement
Counts are Iowa courts’ opinions citing pages in each group (an opinion citing two issues counts in both).
How this is built: each issue is a set of opinion pages that later courts cite for the same proposition, grouped from what the citing courts wrote. Names are machine-written from those citations; read the cases before relying on them. Search case law