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Legal Aspects of Doing Business in North America - 2nd Edition - Loose leaf
Legal Aspects of Doing Business in North America - 2nd Edition - Electronic
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Iowa
Joseph A Nugent
Nugent and Mayer
Des Moines, Iowa, United States
Introduction
From its location in the heart of the United States, Iowa enjoys the benefits of some of the
richest agricultural land in the world, the highest literacy rate among its citizens in the
United States, an extremely good road, rail, air and water transportation network, a
strongly motivated work force, a diversified agricultural, business and manufacturing
economic base, and a State Government intent upon bettering the lot of its people and
businesses.
The governmental structure of the State consists of an Executive, Bi-Cameral Legislature,
and unified Court System. Historically, the Executive and Legislature have worked
well together in creating a progressive, healthy climate for business within the State. The
Code of Iowa1 contains the basic legislative dictates for carrying on business within the
State, and the many Court interpretations of these legislative dictates have resulted in
what many consider to be a very clearly defined business environment within the State.
The unified Court System consists of four tiers. Original jurisdiction in all civil litigation
involving US $2,000 or less, falls within the Small Claims Division of the District Court.
All civil litigation involving larger sums comes under the Civil Division of the District
Court. District Court also has original jurisdiction over administrative appeals from the
various State Agencies with which the business community must deal on a daily basis.
Each of the ninety-nine Counties in the State have both a District Court and a Small
Claims Division of said District Court. For those unsatisfied with the rulings of the District
Court, appeal is to the Court of Appeals and/or Supreme Court, both of which service
the entire State. It is the appellate rulings of these Courts which affect businesses throughout
the State, and which work to create and define the business environment throughout
the State.
The State’s progressive policies toward businesses are reflected in the absence of restrictions
upon foreign enterprises which choose to do business within the boundaries of the
State. The laws of the State, by-and-large, treat foreign investment similar to local investments,
setting forth the requirements for such investments, as well as penalties for the
failure to meet those requirements.
Iowa
Introduction
Business Forms
Land Ownership Restrictions
Taxation
Favored Enterprises
Incentives
Labor Laws
Environment
Consumer Protection
Product Liability
Joseph A Nugent Nugent and Mayer Des Moines, Iowa, United States
