Ghost Player, L.L.C. and Ch Investors, L.L.C. v. State of Iowa

WIGGINS, Justice.

Claimants of tax credits under Iowa Code sections 15.391-.39S (2009) brought an action in district court to collect certain tax credits it contended the State owed the claimants. The district court dismissed the claimants’ petition on the grounds it did not have the authority to hear the case because the claimants failed to exhaust their administrative remedies. We agree with the district court decision dismissing the petition because the actions taken by the agency in denying the credits was other agency action, requiring the claimants to exhaust their administrative…