Iowa § 445.60 Refunding erroneous tax

Iowa Statutes

§ 445.60 — Refunding erroneous tax

Iowa § 445.60

Title XFINANCIAL RESOURCES

Ch. 445TAX COLLECTION

This text of Iowa § 445.60 (Refunding erroneous tax) 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.

Bluebook

Iowa Code § 445.60 (2026).

Text

The board of supervisors shall direct the county treasurer to refund to the taxpayer any tax
or portion of a tax found to have been erroneously or illegally paid, with all interest, fees,
and costs actually paid. A refund shall not be ordered or made unless a claim for refund is
presented to the board within two years of the date the tax was due, or if appealed to the
board of review, the property assessment appeal board, director of revenue, or district court,
within two years of the final decision.

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The board of supervisors shall direct the county treasurer to refund to the taxpayer any tax
or portion of a tax found to have been erroneously or illegally paid, with all interest, fees,
and costs actually paid. A refund shall not be ordered or made unless a claim for refund is
presented to the board within two years of the date the tax was due, or if appealed to the
board of review, the property assessment appeal board, director of revenue, or district court,
within two years of the final decision.