The Iowa Supreme Court has sided with the district court in denying film tax credits to a company which shot a documentary linked to the “Field of Dreams” movie site in Dyersville.
The company that produced the documentary “Field of Dreams Ghost Player” about the lives of the men who portrayed the ghost players who come out of the cornfield in the movie “Field of Dreams,” were seeking around $400,000 under a 2009 contract through the now defunct film tax credit program.
The Iowa Department of Economic Development figured they were only eligible for $59,000, and the investors in the project sued. The district court dismissed the lawsuit, saying the company did not go through all the needed administrative appeals before taking the legal action.
The Iowa Supreme Court ruling agrees that the company had not exhausted all of its administrative appeals. The Supreme Court also concluded the process used by the Iowa Economic Development Department in processing the claim did not deprive the company of its right to due process under the state or federal constitutions.
Here’s the complete ruling: Ghost player ruling PDF