§ 426A.14 — Allowance — continuing effectiveness

Iowa § 426A.14

• Jurisdiction: Iowa
• Title X: FINANCIAL RESOURCES
• Ch. 426A: MILITARY SERVICE TAX CREDIT AND EXEMPTIONS

Text

1. The assessor shall retain a permanent file of current military service tax exemption
claims filed in the assessor’s office. The assessor shall file a notice of transfer of property
for which a claim is filed when notice is received from the office of the county recorder, from
the person who sold or transferred the property, or from the personal representative of a
deceased claimant.
2. The county recorder shall give notice to the assessor of each transfer of title filed in the
recorder’s office. The notice shall describe the property transferred, the name of the person
§426A.14, MILITARY SERVICE TAX CREDIT AND EXEMPTIONS 6
transferring the title to the property, and the name of the person to whom title to the property
has been transferred.
3. Not later than July 6 of each year, the assessor shall remit the claims and designations
of property to the county auditor with the assessor’s recommendation for allowance or
disallowance. If the assessor recommends disallowance of a claim, the assessor shall submit
the reasons for the recommendation, in writing, to the county auditor.
4. Thecountyauditorshallforwardtheclaimstotheboardofsupervisors. Theboardshall
allow or disallow the claims. If the board disallows a claim, it shall send written notice, by
mail, to the claimant at the claimant’s last known address. The notice shall state the reasons
for disallowing the claim for the exemption. The board is not required to send notice that a
claim is disallowed if the claimant voluntarily withdraws the claim.
5. Anypersonwhoseclaimisdeniedundertheprovisionsofthischaptermayappealfrom
the action of the board of supervisors in the district court of the county in which said claimed
militaryservicetaxexemptionissituatedbygivingwrittennoticeofsuchappealtothecounty
auditor of said county within twenty days from the date of mailing of notice of such action by
the board of supervisors.
6. Upon adoption of a resolution by the county board of supervisors, any person may
request, inwriting, fromtheappropriateassessorformsforthefilingforamilitaryservicetax
exemption. The person may complete the form, which shall include a statement claiming the
military service tax exemption and designating the property upon which the tax exemption
is claimed, and mail or return it to the appropriate assessor. The signature of the claimant on
the claim shall be considered the claimant’s acknowledgment that all statements and facts
entered on the form are correct to the best of the claimant’s knowledge.

Legislative History

[SS15, §1304-1A; C24, 27, 31, 35, 39, §6948; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.6; 82 Acts, ch 1246, §9, 11]