Iowa Code § 426A.9
Erroneous credits
Redline — January 1, 2012 → current.View current text →
Current — January 1, 2013
As of January 1, 2012
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.
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.
88 Acts, ch 1151, §8; 2003 Acts, ch 145, §286
88 Acts, ch 1151, §8; 2003 Acts, ch 145, §286
Referred to in
Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.