Iowa Code — Title X (Revenue)
Iowa Code § 450.59 — Judicial review
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.
Source: official text