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City of Iowa City v. Iowa City Bd. of Review, 863 N.W.2d 663 (Iowa 2015)   Petitioner City of Iowa City’s board of review reclassified 18 properties held by eleven multiple housing cooperatives from commercial to residential for property tax purposes. The Iowa Code permits the classification of residential property to include all land and […]

Affordable Care Act – does it affect you?

By Randall A. Pentiuk, Esq. Every day in America, we are used to making purchases and paying sales tax on paper products, prepared foods, vehicles, and now digital downloads.  However, we have never paid sales taxes on the sale of our homes.  It was the one investment that remained untouched by the sales tax, instead […]

Ms. Kennedy’s Speech

 Building Bridges for the Future We all know what bridges are and we have all seen bridges in various forms, sizes, long short and medium length that span across bodies of water. Connecting one area with another. We also know that a bridge has to be Substantial, by that I mean, it must be constructed […]