445.60 Refunding erroneous tax.
134 words·~1 min read·
/ia/chapter-445-tax-collection/445-60A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The board of supervisors shall direct the county treasurer to refund to the taxpayer any tax or portion of a tax found to have been erroneously or illegally paid, with all interest, fees, and costs actually paid. A refund shall not be ordered or made unless a claim for refund is presented to the board within two years of the date the tax was due, or if appealed to the board of review, the property assessment appeal board, director of revenue, or district court, within two years of the final decision.
[R60, §762; C73, §870; C97, §1417; C24, 27, 31, 35, 39, §7235; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §445.60] 2016 Acts, ch 1073, §122, 189; 2025 Acts, ch 148, §9, 10
Referred to in §331.401
Section amended