ACC Holdings, LLC v. Rooney
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The Supreme Court reversed the judgment of the district court granting a tax deed holder possession of disputed property and remanded the case for dismissal, holding that Iowa R. Civ. P. 1.943 barred the tax deed holder's third forcible entry and detainer (FED) action, and the district court erred in concluding otherwise.
At issue was Rule 1.943, under which a second voluntary dismissal of a tax deed holder's FED action operates as an adjudication on the merits unless the court orders otherwise. The tax deed holder in this case twice purported to dismiss without prejudice its FED petition against the property owner who was delinquent in paying taxes. The district court allowed the tax deed holder's third FED action to go forward. The Supreme Court reversed, holding that the district court erred by allowing the third FED action to go forward because it involved the same claim as the two prior actions.
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