Judicial review.

Iowa Code § 450.59, under INHERITANCE TAX.

Iowa Code § 450.59

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