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Terms Used In Iowa Code 450.59

  • Decedent: A deceased person.
  • Director: means the director of the department of revenue. See Iowa Code 453A.42
  • property: includes personal and real property. See Iowa Code 4.1
 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.