In Livingood v. City of Des Moines, No. 22-0586 (June 9, 2023), the Iowa Supreme Court held that the city’s use of the Iowa’s process by which the government can satisfy all or part of a taxpayer’s debt to a public agency by grabbing someone’s tax refund. In a nutshell, after trying to collect the debt by more conventional means:
the income offset program allows the department of administrative services to collect debts for public agencies by offsetting the debts against any income tax refund owed to a taxpayer. The city entered into a memorandum of understanding with the department of administrative services to use the income offset program.
Slip op. at 4-5.
The debt owed in Livingood is for traffic violations caught on camera.
Is it a taking under the Iowa Constitution to not give the taxpayer/cam-violator the full amount of tax refund?
No. First, the court held




