2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT
Section 425.3 - Verification of claims for homestead credit.

Universal Citation: IA Code § 425.3 (2017)

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1 HOMESTEAD TAX CREDITS AND REIMBURSEMENT, §425.3 425.3 Verification of claims for homestead credit. 1. The assessor shall retain a permanent file of current homestead 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. 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 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 statements and designation of homesteads 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. The county auditor shall forward the claims to the board of supervisors. The board shall 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 credit. The board is not required to send notice that a claim is disallowed if the claimant voluntarily withdraws the claim. [C39, §6943.144; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §425.3; 82 Acts, ch 1246, §2, 11] 86 Acts, ch 1241, §32; 94 Acts, ch 1144, §1; 2015 Acts, ch 29, §114 Referred to in §25B.7, §331.401 Wed Feb 08 03:45:41 2017 Iowa Code 2017, Section 425.3 (9, 0)
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