James A. Stogdill, Christopher Determan, Mathew D. Johnson, Alesha Smith And Kirk E. Yentes v. City of Windsor Heights, Iowa, and Municipal Collections of America, Inc.

Plaintiffs appeal district court rulings dismissing their action for declaratory and injunctive relief concerning defendant city’s efforts to collect fines for violations of its automated traffic enforcement (ATE) ordinance. Plaintiffs contend the court erred: (1) in concluding the date of injury for purposes of Iowa Code section 670.5’s statute of limitations was the date the ATE notice of violation was issued, rather than the date plaintiffs were deprived of their property; (2) in granting summary judgment on plaintiff Smith’s due process claim; and (3) in granting summary judgment on plaintiff Determan’s statute of limitations claim and his claim the city’s ATE ordinance constitutes an unlawful personal property tax.

Holding: Plaintiffs appeal from an order granting defendants’ motion for summary judgment in challenge to municipality’s use of an income tax refund offset program to enforce civil penalties issued pursuant to an automated traffic enforcement system. AFFIRMED IN PART, REVERSED IN PART, AND REMANDED.