{"data":{"id":"us-ia/iowa-code-450.59","jurisdiction":"us-ia","citation":"Iowa Code § 450.59","heading":"Judicial review.","body":"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.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 450 - INHERITANCE TAX"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/450.59.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"7a567c971b4dc623b5548a302d343254f4d5b73a7bb9cbb43c9c8c1c70d726ca","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-450.58","next":"us-ia/iowa-code-450.60"},"notice":"GroundRules: Original legal text. Not legal advice."}