§ 426A.6 — Setting aside allowance

Iowa § 426A.6

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

Text

If the department of revenue determines that a claim for military service tax exemption
has been allowed by a 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 the board of supervisors
may appeal to the director of revenue within thirty days from the date of the notice of
disallowance. 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. 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 judicial review, the
credits allowed and paid from the general fund of the state become a lien upon the property
on which the credit was originally granted, if still in the hands of the claimant and not in the
hands of a bona fide purchaser, the amount so erroneously paid 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 general fund of the state. The director of
revenue may institute legal proceedings against a military service tax exemption claimant
for the collection of payments made on disallowed exemptions.

Legislative History

[C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426A.6; 82 Acts, ch 1246, §7, 11]