Continental Telephone Co. v. Colton

I believe Leaseamerica Corp. v. Iowa Department of Revenue, 333 N.W.2d 847 (Iowa 1983), was wrongly decided and should be overruled rather than merely distinguished. Judicial review is available only to a person or party who has in fact exhausted all adequate administrative remedies. See Iowa Code § 17A.19(1). The fact that intra-agency appeals are permissive under section 17A.15(3) does not excuse failure to take an intra-agency appeal to meet this independent exhaustion requirement of section 17A.19(1). Moreover, an agency cannot by rule modify the statutory exhaustion requirement. I…