§ 425.8 — Forms — rules

Iowa § 425.8

• Jurisdiction: Iowa
• Title X: FINANCIAL RESOURCES
• Ch. 425: HOMESTEAD TAX CREDITS, EXEMPTIONS, AND REIMBURSEMENT

Text

1. The director of revenue shall prescribe the form for the making of a verified statement
and designation of homestead, the form for the supporting affidavits required herein, and
such other forms as may be necessary for the proper administration of this subchapter.
Whenever necessary, the department of revenue shall forward to the county auditors of the
several counties in the state the prescribed sample forms, and the county auditors shall
furnish blank forms prepared in accordance therewith with the assessment rolls, books,
and supplies delivered to the assessors. The department of revenue shall prescribe and the

county auditors shall provide on the forms for claiming the homestead credit a statement
to the effect that the owner realizes that the owner must give written notice to the assessor
when the owner changes the use of the property.
2. The director of revenue may prescribe rules, not inconsistent with the provisions of this
subchapter, necessary to carry out and effectuate its purposes.

Legislative History

[C39, §6943.149; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §425.8; 82 Acts, ch 1246, §5, 11]