Opinion ID: 2207794
Heading Depth: 1
Heading Rank: 1

Heading: Reviewability of Orders Upholding Property Tax Exemptions.

Text: Although identified as a question of standing, the question presented also involves reviewability of agency action. We begin with the strong presumption of reviewability of agency action contained in Iowa Code section 17A.19(1): A person or party who has exhausted all adequate administrative remedies and who is aggrieved or adversely affected by any final agency action is entitled to judicial review thereof under this chapter. Agency action is reviewable [e]xcept as expressly provided otherwise by another statute referring to this chapter by name. Iowa Code § 17A.19. The Iowa Administrative Procedure Act (IAPA) is referred to by name in Iowa Code section 427.1(26): [A]ny order made by the director of revenue and finance revoking or modifying an exemption is subject to judicial review in accordance with the Iowa administrative procedure Act. (Emphasis added). No expressed provision is made for the review of orders upholding an exemption. Ordinarily the express mention of one thing implies a legislative intent to exclude other things. However this maxim of statutory construction applies only where legislative intent may be inferred or implied. By statute, persons aggrieved by agency action are entitled to judicial review unless expressly provided otherwise. Iowa Code § 17A.19. This provision leaves no room for implication. Since the statute fails to expressly preclude judicial review of orders upholding an exemption, the presumption of reviewability of agency action controls. A person or party aggrieved or adversely affected by agency action upholding a tax exemption is entitled to judicial review upon exhausting administrative remedies.