Iowa Code
Chapter 437A - TAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS
Section 437A.10 - Judicial review.

437A.10 Judicial review.
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. A person aggrieved by a decision of the chief financial officer of a city under this chapter may seek review by writ of certiorari within thirty days of the decision sought to be reviewed.
98 Acts, ch 1194, §11, 40; 99 Acts, ch 152, §25, 40
Referred to in §437A.8, 437A.22

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