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You are here: Home / Crime / Courts / Supreme Court rules in Waterloo man’s back taxes case

Supreme Court rules in Waterloo man’s back taxes case

January 22, 2021 By Dar Danielson

The Iowa Supreme Court has reversed lower court rulings that would lead to a Black Hawk County man losing his home over $220  in delinquent taxes.

Cornell Hoosman’s Waterloo home was sold by Black Hawk County for the delinquent taxes after he missed court appearances leading up to the sale. The district court and appeals court upheld the action despite Hoosman arguing he is disabled and should not have to pay the taxes.

Hoosman submitted a competency evaluation that shows a 2012 surgery left him with headaches and the inability to remember simple things.

The Iowa Supreme Court did not rule on whether Hoosman could ultimately prove he has a legal disability — but did rule he should be given the opportunity to do so in district court.

Here’s the full ruling: Hoosman Ruling PDF

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