Iowa § 445.62 Abatement or refund in case of loss

Iowa Statutes

§ 445.62 — Abatement or refund in case of loss

Iowa § 445.62

Title XFINANCIAL RESOURCES

Ch. 445TAX COLLECTION

This text of Iowa § 445.62 (Abatement or refund in case of loss) 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 § 445.62 (2026).

Text

The board of supervisors has the authority to abate or refund in whole or in part the taxes
of any person whose buildings, crops, stock, or other property has been destroyed by fire,
tornado, or other unavoidable casualty, if that property has not been sold for taxes, or if the
taxes have not been delinquent for thirty days at the time of the destruction. The loss for
which abatement or refund is allowed shall be only that amount which is not covered by
insurance. The loss of capital stock in a bank operated within the state and the making and
paying of a stock assessment for the year that stock was assessed for taxation is a destruction
within the meaning of this section.

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The board of supervisors has the authority to abate or refund in whole or in part the taxes
of any person whose buildings, crops, stock, or other property has been destroyed by fire,
tornado, or other unavoidable casualty, if that property has not been sold for taxes, or if the
taxes have not been delinquent for thirty days at the time of the destruction. The loss for
which abatement or refund is allowed shall be only that amount which is not covered by
insurance. The loss of capital stock in a bank operated within the state and the making and
paying of a stock assessment for the year that stock was assessed for taxation is a destruction
within the meaning of this section.