There is a newer version of this Section
2022
2021
2020
2019
2018
Other previous versions
View our newest version here

2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 437B - TAXES ON RATE-REGULATED WATER UTILITIES
Section 437B.6 - Judicial review.

Universal Citation: IA Code § 437B.6 (2017)
Previous Next

Download as PDF
1 TAXES ON RATE-REGULATED WATER UTILITIES, §437B.6 437B.6 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. 2013 Acts, ch 94, §15, 35, 36 Referred to in §437B.18 Section takes effect May 9, 2013, and applies retroactively to January 1, 2013, for property tax assessment years and replacement tax years beginning on or after January 1, 2013; 2013 Acts, ch 94, §35, 36 Wed Feb 08 03:46:53 2017 Iowa Code 2017, Section 437B.6 (7, 0)
Previous Next
Disclaimer: These codes may not be the most recent version. Iowa may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.