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Rule 1.903 - Trial of issues; reporting 1. 903(1)Trial of issues. All issues shall be tried to the court except those for which a jury is demanded.
981(3)Motion and proceedings thereon. The resistance shall include a statement of disputed facts, if any, and a memorandum of authorities supporting the resistance. If affidavits supporting the resistance are filed, they must be filed with the resistance.
Iowa Statute of Limitations on Tax Collection Generally, the state must assess tax within three years of the date the return was filed. However, if no return was filed or if a fraudulent return was filed, the state has unlimited time to assess the tax.
In ordering discovery of such materials when the required showing has been made, the court shall protect against disclosure of the mental impressions, conclusions, opinions, or legal theories of an attorney or other representative of a party concerning the litigation.
In addition, rule 1.943 allows for voluntary dismissal of the plaintiff's petition without prejudice once as a matter of right. Id. r. 1.943.
P. 1.962. The clerk shall not enter a personal judgment until the creditor, creditor's agent or attorney, files an affidavit stating the full name, occupation and residence of the judgment debtor, to affiant's information and belief.