425.32 Disallowance of certain claims for credit.
A claim for credit for property taxes due shall be disallowed if the department of revenue finds that the claimant or a person of the claimant’s household received title to the homestead primarily for the purpose of receiving benefits under this subchapter.
[C75, 77, 79, 81, §425.32]
2018 Acts, ch 1041, §127; 2021 Acts, ch 41, §29, 36
Referred to in §25B.7, 427.9
Section amended
Structure Iowa Code
Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT
Section 425.1 - Homestead credit fund — apportionment — payment.
Section 425.2 - Qualifying for credit.
Section 425.3 - Verification of claims for homestead credit.
Section 425.4 - Certification to treasurer.
Section 425.5 - Correcting listing.
Section 425.6 - Waiver by neglect.
Section 425.7 - Appeals permitted — disallowed claims and penalty.
Section 425.8 - Forms — rules.
Section 425.9 - Credits in excess of tax — appeals — refunds.
Section 425.10 - Reversal of allowed claim.
Section 425.13 - Conspiracy to defraud.
Section 425.14 - False affidavits.
Section 425.15 - Disabled veteran tax credit.
Section 425.16 - Additional tax credit.
Section 425.18 - Right to file a claim.
Section 425.19 - Claim and credit or reimbursement.
Section 425.20 - Filing dates — affidavit — extension.
Section 425.21 - Satisfaction of outstanding tax liabilities.
Section 425.22 - One claimant per household.
Section 425.23 - Schedule for claims for credit or reimbursement.
Section 425.24 - Maximum property tax for purpose of credit or reimbursement.
Section 425.25 - Administration — claim forms.
Section 425.26 - Proof of claim.
Section 425.27 - Audit — recalculation or denial — appeals.
Section 425.28 - Waiver of confidentiality.
Section 425.29 - False claim — penalty.
Section 425.32 - Disallowance of certain claims for credit.
Section 425.33 - Rent increase — request and order for reduction.
Section 425.34 - Rent increase hearings and appeals.
Section 425.35 - Defense to action for nonpayment of rent.
Section 425.36 - Discrimination in rentals or rent charges.