425.9 Credits in excess of tax — appeals — refunds.
1. If the amount of credit apportioned to any homestead under the provisions of this subchapter in any year shall exceed the total tax, exclusive of any special assessments levied against said homestead, then such excess shall be remitted by the county treasurer to the department of revenue to be redeposited in the homestead credit fund and be reallocated the following year by the department as provided in this subchapter.
2. If any claim for credit made hereunder has been denied by the board of supervisors, and such action is subsequently reversed on appeal, the credit shall be allowed on the homestead involved in said appeal, and the director of revenue, the county auditor, and the county treasurer shall make such credit and change their books and records accordingly.
3. In the event the appealing taxpayer has paid one or both of the installments of the tax payable in the year or years in question on such homestead valuation, remittance shall be made to such taxpayer of the amount of such credit.
4. The amount of such credit shall be allocated and paid from the surplus redeposited in the homestead credit fund provided for in subsection 1.
[C39, §6943.150; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §425.9]
2003 Acts, ch 145, §286; 2018 Acts, ch 1026, §135; 2021 Acts, ch 41, §7, 36
Referred to in §25B.7, 331.559
Subsection 1 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.