Iowa Department of Revenue v. Iowa State Board of Tax Review

McCORMICK, Justice.

The question here is whether the Iowa Department of Revenue has standing to petition for judicial review of decisions of the Iowa State Board of Tax Review. In order to answer this question we must determine the effect of the Iowa Administrative Procedure Act (IAPA) on the right to litigate an intra-governmental dispute. The trial court held the department of revenue had the necessary standing and for that reason overruled intervenors’ motions to dismiss the department’s petitions for judicial review. We reach the opposite conclusion and therefore reverse and remand.

This…