426A.9 Erroneous credits.
If any claim is allowed, and subsequently reversed on appeal, any credit shall be void, and the amount of the credit shall be charged against the property in question, and the director of revenue, the county auditor, and the county treasurer shall correct their books and records. The amount of the erroneous credit, when collected, shall be returned by the county treasurer to the general fund of the state.
[C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426A.9]
88 Acts, ch 1151, §8; 2003 Acts, ch 145, §286
Referred to in §331.559
Structure Iowa Code
Chapter 426A - MILITARY SERVICE TAX CREDIT AND EXEMPTIONS
Section 426A.1A - Appropriation.
Section 426A.2 - Military service tax credit.
Section 426A.3 - Computation by auditor.
Section 426A.4 - Certification by director of revenue.
Section 426A.5 - Proportionate shares to districts.
Section 426A.6 - Setting aside allowance.
Section 426A.7 - Forms — rules.
Section 426A.8 - Excess remitted — appeals.
Section 426A.9 - Erroneous credits.
Section 426A.11 - Military service — exemptions.
Section 426A.12 - Exemptions to relatives.
Section 426A.13 - Claim for military tax exemption — discharge recorded.