Appeals may be taken from the action of the local Board of Review with reference to protests of assessment, to the District Court of the county in which the board holds its sessions within twenty (20) days after its adjournment or May 31st, whichever date is later. Appeals may also be taken from the action of the Property Assessment Appeal Board to the District Court of the county where the property which is the subject of the appeal is located within twenty (20) days after the letter of disposition of the appeal by the Property Assessment Appeal Board is postmarked to the appellant.

No new grounds in addition to those set out in the protest to local Board of Review, or in addition to those set out in the appeal to the Property Assessment Appeal Board, if applicable, can be pleaded, but additional evidence to sustain those grounds may be introduced. (Refer to Iowa Code Section 441.38)