Death and taxes may be two great inevitabilities, but they are usually thought to be mutually exclusive. Kenneth Swenka, 48, a farmer in North Liberty, Iowa, found otherwise after the death of his three-year-old German shepherd, Lobo. When Swenka went to pay his county property taxes, he learned that they included a $1 levy on Lobo. Swenka told the authorities that the dog was dead, but was informed that since the tax had already been officially registered, he would have to pay. He reluctantly agreed. Then he found out that by Iowa law, the dog's tax could not be paid until...
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