1.Any person whose claim is denied under the provisions of this subchapter may appeal
from the action of the board of supervisors to the district court of the county in which said
claimed homestead is situated by giving written notice of such appeal to the county auditor of
said county within twenty days from the date of mailing of notice of such action by the board
of supervisors.
2.In the event any claim under this subchapter is allowed, any owner of an eligible
homestead may appeal from the action of the board of supervisors to the district court of the
county in which said claimed homestead is situated, by giving written notice of such appeal
to the county auditor of said county and such notice to the owner of said claimed homestead
as a judge of the district court shall direct.
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1. Any person whose claim is denied under the provisions of this subchapter may appeal
from the action of the board of supervisors to the district court of the county in which said
claimed homestead is situated by giving written notice of such appeal to the county auditor of
said county within twenty days from the date of mailing of notice of such action by the board
of supervisors.
2. In the event any claim under this subchapter is allowed, any owner of an eligible
homestead may appeal from the action of the board of supervisors to the district court of the
county in which said claimed homestead is situated, by giving written notice of such appeal
to the county auditor of said county and such notice to the owner of said claimed homestead
as a judge of the district court shall direct.
3. a. If the department of revenue determines that a claim for homestead exemption and
credit has been allowed by the board of supervisors which is not justifiable under the law and
not substantiated by proper facts, the department may, at any time within thirty-six months
from July 1 of the year in which the claim is allowed, set aside the allowance. Notice of the
disallowance shall be given to the county auditor of the county in which the claim has been
improperly granted and a written notice of the disallowance shall also be addressed to the
claimant at the claimant’s last known address. The claimant or board of supervisors may
appealtothedirectorofrevenuewithinthirtydaysfromthedateofthenoticeofdisallowance.
The director shall grant a hearing and if, upon the hearing, the director determines that the
disallowance was incorrect, the director shall set aside the disallowance. The director shall
notify the claimant and the board of supervisors of the result of the hearing. The claimant or
the board of supervisors may seek judicial review of the action of the director of revenue in
accordance with chapter 17A.
b. If a claim is disallowed by the department of revenue and not appealed to the director
of revenue or appealed to the director of revenue and thereafter upheld upon final resolution,
including any judicial review, any amounts of exemptions allowed and credits allowed and
paid from the homestead credit fund including the penalty, if any, become a lien upon the
property on which the exemption or credit was originally granted, if still in the hands of the
claimant, and not in the hands of a bona fide purchaser, and any amount so erroneously paid
including the penalty, if any, shall be collected by the county treasurer in the same manner as
other taxes and the collections shall be returned to the department of revenue and credited to
the homestead credit fund. The director of revenue may institute legal proceedings against
a homestead credit claimant for the collection of payments made on disallowed credits and
the penalty, if any. If a person makes a false claim or affidavit with fraudulent intent to obtain
the homestead exemption or credit, the person is guilty of a fraudulent practice and the claim
shall be disallowed in full. If the credit has been paid, the amount of the credit plus a penalty
equal to twenty-five percent of the amount of credit plus interest, at the rate in effect under
section 421.7, from the time of payment shall be collected by the county treasurer in the same
manner as other property taxes, penalty, and interest are collected and when collected shall
be paid to the director of revenue. If a homestead exemption or credit is disallowed and the
claimant failed to give written notice to the assessor as required by section 425.2 when the
propertyceasedtobeusedasahomesteadbytheclaimant,acivilpenaltyequaltofivepercent
of the amount of the disallowed exemption or credit is assessed against the claimant.