Purethane, Inc. v. Iowa State Board of Tax Review

SNELL, Justice.

Appellant, Iowa State Board of Tax Review, challenges a district court ruling that reinstated an untimely protest that had been dismissed by the board. The court found that appellee Purethane, Inc. had established the failure to timely file the protest was excusable for “good cause,” a ground to reinstate the protest under Iowa Department of Revenue and Finance guidelines. Also raised on appeal is Purethane’s failure to file its petition for judicial review in district court within the thirty-day appeal period, based on the board’s delayed notification of its final decision to…