This text of Iowa § 425.27 (Audit — recalculation or denial — appeals) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
1.
a.Thedepartmentofrevenueisresponsiblefortheauditofclaimsforcreditofproperty
taxes due under this subchapter.
b.The department of health and human services is responsible for the audit of claims for
reimbursement for rent constituting property taxes paid under this subchapter.
2.If on the audit of a claim for credit under this subchapter, the department of revenue
determines the amount of the claim to have been incorrectly calculated or that the claim is
not allowable, the department of revenue shall recalculate the claim and notify the claimant
of the recalculation or denial and the reasons for it. The recalculation of the claim shall be
final unless appealed to the director of revenue within thirty days from the date of notice
of recalculation or denial. The director of revenue shal
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1. a. Thedepartmentofrevenueisresponsiblefortheauditofclaimsforcreditofproperty
taxes due under this subchapter.
b. The department of health and human services is responsible for the audit of claims for
reimbursement for rent constituting property taxes paid under this subchapter.
2. If on the audit of a claim for credit under this subchapter, the department of revenue
determines the amount of the claim to have been incorrectly calculated or that the claim is
not allowable, the department of revenue shall recalculate the claim and notify the claimant
of the recalculation or denial and the reasons for it. The recalculation of the claim shall be
final unless appealed to the director of revenue within thirty days from the date of notice
of recalculation or denial. The director of revenue shall grant a hearing, and upon hearing
determine the correct claim, if any, and notify the claimant of the decision by mail. The
department of revenue shall not adjust a claim after three years from October 31 of the year
in which the claim was filed. If the claim for credit has been paid, the department of revenue
shallgivenotificationtotheclaimantandthecountytreasureroftherecalculationordenialof
the claim and the county treasurer shall proceed to collect the tax owed in the same manner
as other property taxes due and payable are collected, if the property on which the credit was
granted is still owned by the claimant, and repay the amount to the director upon collection.
If the property on which the credit was granted is not owned by the claimant, the amount
may be recovered from the claimant by assessment in the same manner that income taxes
are assessed under sections 422.26 and 422.30. The decision of the director of revenue shall
be final unless appealed as provided in section 425.31.
3. If on the audit of a claim for reimbursement for rent constituting property taxes paid
under this subchapter, the department of health and human services determines the amount
of the claim to have been incorrectly calculated or that the claim is not allowable, the
department of health and human services shall recalculate the claim and notify the claimant
of the recalculation or denial and the reasons for it. The recalculation of the claim shall be
final unless appealed to the director of health and human services within thirty days from
the date of notice of recalculation or denial. The director of health and human services
shall grant a hearing, and upon hearing determine the correct claim, if any, and notify the
claimant of the decision by mail. The department of health and human services shall not
adjust a claim after three years from October 31 of the year in which the claim was filed. If
the claim for reimbursement has been paid, the amount may be recovered by the department
of health and human services. The decision of the director of health and human services
shall be final unless appealed as provided in section 425.31.
4. a. For the purpose of administering the credit for property taxes due, including the
duties of the director of revenue and the department of revenue, section 422.70 is applicable
with respect to this subchapter.
b. For the purpose of administering the reimbursement for rent constituting property
taxes paid, including the duties of the director of health and human services and the
department of health and human services under this subchapter, the director of health and
human services shall have the same powers as those described in section 422.70.