§ 437B.6 — Judicial review

Iowa § 437B.6

• Jurisdiction: Iowa
• Title X: FINANCIAL RESOURCES
• Ch. 437B: TAXES ON RATE-REGULATED WATER UTILITIES

Text

1. Judicial review of the actions of the director may be sought pursuant to chapter 17A,
the Iowa administrative procedure Act.
2. For cause and upon a showing by the director that collection of the tax in dispute is in
doubt, the court may order the petitioner to file with the clerk of the district court a bond for
the use of the appropriate local taxing authorities, with sureties approved by the clerk of the
district court, in the amount of the tax appealed from, conditioned upon the performance by
the petitioner of any orders of the court.
3. An appeal may be taken by the taxpayer or the director to the supreme court
irrespective of the amount involved.
4. Apersonaggrievedbyadecisionofthechieffinancialofficerofacityunderthischapter
may seek review by writ of certiorari within thirty days of the decision sought to be reviewed.