Iowa Code
Iowa Code § 450.59 (2026)
Judicial review
✓ current as of July 2026
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Judicial review of a decision of the director may be sought under the Iowa administrative procedure Act, chapter 17A, except that the petition may be filed in the district court in the county in which some part of the property is situated, if the decedent was not a resident, or such court in the county of which the deceased was a resident at the time of the decedent’s death or where such estate is administered. [S13, §1481-a20; C24, 27, 31, 35, 39, §7364; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.59] 2003 Acts, ch 44, §114 Referred to in §450.94
\nNotes of Decisions
Cited in 2
cases, 1973–1983 · leading case: Pruss v. Iowa Dep't of Revenue, 330 N.W.2d 300 (Iowa 1983).
Pruss v. Iowa Dep't of Revenue, 330 N.W.2d 300 (Iowa 1983). “The fifth statute is section 450.59, which allows direct judicial review of the action of the director with regard to the inheritance tax.”
English v. Iowa Dep't of Revenue, 206 N.W.2d 305 (Iowa 1973). “See Code 1973, § 450.59. He prayed that the court exclude the farm.”
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