Iowa Code

Iowa Code § 429.3 (2026)

Judicial review

✓ current as of July 2026
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Judicial review of the action of the director of revenue may be sought by the taxpayer in accordance with the terms of chapter 17A. [C31, 35, §6982-d4; C39, §6982.4; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, §428.31; C81, §429.3] 94 Acts, ch 1133, §10, 16; 2003 Acts, ch 145, §286; 2015 Acts, ch 109, §21, 75\n\nTue Dec 09 22:11:44 2025 Iowa Code 2026, Chapter 429 (20, 0)

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Notes of Decisions
Cited in 3 cases, 1967–1996 · leading case: IES Utils. Inc. v. Iowa Dep't of Revenue & Fin., 545 N.W.2d 536 (Iowa 1996).
IES Utils. Inc. v. Iowa Dep't of Revenue & Fin., 545 N.W.2d 536 (Iowa 1996). · cites it 6× “§§ 429.3, 17A.19. At that time, judicial resources would be tapped for the first time and the appeal from a final agency action would proceed in an orderly fashion as provided and envisioned by the APA.”
Pruss v. Iowa Dep't of Revenue, 330 N.W.2d 300 (Iowa 1983). · cites it 2× “Then section 429.3 provides: “Judicial review of the action of the state board of tax review may be sought by the taxpayer in accordance with the terms of chapter 17A [IAPA].”
Zobel v. Schau, 150 N.W.2d 626 (Iowa 1967). · cites it 4× “Section 429.3, Code, 1966, provides in part: "The millage tax provided for in 429.”
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