CHAPTER 25
CLAIMS AGAINST THE STATE AND BY THE STATE

Referred to in §8A.514, 313.16
Tort claims, see chapter 669

  
     
25.1  Receipt, investigation, and report.
  1.  Except for those claims that are addressed as provided in section 25.2, subsection 3, when a claim is filed or made against the state, on which in the judgment of the director of the department of management the state would be liable except for the fact of its sovereignty or that it has no appropriation available for its payment, the director of the department of management shall deliver that claim to the state appeal board. However, this chapter does not apply to a claim as defined in section 669.2.
  2.  The state appeal board shall make a record of the receipt of claims received from the director of the department of management, notify the attorney general, and deliver a copy to the state official or agency against whom the claim is made, if any.
  a.  The official or agency shall report its recommendations concerning the claim to the attorney general who, with a view to determining the merits and legality of the claim, shall investigate the claim and report the findings and conclusions of the investigation to the state appeal board.
  b.  To help defray the initial costs of processing a claim and the costs of investigating a claim, the department of management may assess a processing fee and a fee to reimburse the office of the attorney general for the costs of the claim investigation against the state agency which incurred the liability of the claim.
  3.  Notwithstanding subsections 1 and 2, and section 25.2, the state appeal board shall not consider claims for refund of the unused portion of vehicle registration fees collected under section 321.105.
[C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §25.1]
93 Acts, ch 180, §72; 96 Acts, ch 1075, §1; 2003 Acts, ch 179, §102; 2006 Acts, ch 1185, §93 – 95; 2023 Acts, ch 19, §2054, 2055, 2073
Subsection 2, unnumbered paragraph 1 amended
Subsection 2, paragraph a amended

  
     
25.2  Examination of report — approval or rejection — payment.
  1.  The state appeal board with the recommendation of the attorney general may approve or reject claims against the state of less than five years involving the following:
  a.  Outdated sales and use tax refunds.
  b.  License refunds.
  c.  Additional agricultural land tax credits.
  d.  Outdated invoices.
  e.  Fuel and gas tax refunds.
  f.  Outdated homestead and veterans’ exemptions.
  g.  Outdated funeral service claims.
  h.  Tractor fees.
  i.  Registration permits.
  j.  Outdated bills for merchandise.
  k.  Services furnished to the state.
  l.  Claims by any county or county official relating to the personal property tax credit.
  m.  Refunds of fees collected by the state.
  2.  Notwithstanding the time period specified in subsection 1, the state appeal board may approve or reject a claim against the state of five years or more, provided an error was made by the state or the claim involves a dispute that commenced five years or more prior.
  3.  a.  Notwithstanding subsection 1, an agency that receives a claim that is charged to a funding source other than the general fund of the state that does not revert and is based on an outdated invoice, outdated bill for merchandise, or for services furnished to the state may on its own approve or deny the claim. The agency shall provide the state appeal board with notification of receipt of the claim and action taken on the claim by the agency. The state appeal board shall adopt rules setting forth the procedures and standards for resolution of such claims by state agencies. Claims denied by an agency shall be forwarded to the state appeal board by the agency for further consideration, in accordance with this chapter.
  b.  The department of administrative services staff performing financial administration duties under chapter 8A, subchapter V, shall establish reporting requirements for dealing with claims under this subsection as necessary to conform with generally accepted accounting principles.
  4.  Payments authorized by the state appeal board shall be paid from the appropriation or fund of original certification of the claim. However, if that appropriation or fund has since reverted under section 8.33, then such payment authorized by the state appeal board shall be out of any moneys in the state treasury not otherwise appropriated.
  5.  Outstanding state warrants that have been canceled pursuant to section 8A.519 and were charged to the general fund of the state or another state funding source shall be addressed as provided in section 556.2C.
[C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §25.2]
93 Acts, ch 180, §73; 95 Acts, ch 219, §37; 96 Acts, ch 1038, §1; 96 Acts, ch 1075, §2; 2003 Acts, ch 145, §286; 2006 Acts, ch 1185, §96 – 101; 2019 Acts, ch 24, §104; 2023 Acts, ch 19, §2056, 2073
Referred to in §8.6, 8A.111, 8A.512, 25.1, 556.2C
Subsection 1, unnumbered paragraph 1 amended

  
     
25.3  Filing with general assembly — testimony.
  On the second day after the convening of each regular session of the general assembly, the state appeal board shall file with the clerk of the house of representatives and the secretary of the senate a list of all claims rejected by the state appeal board together with a copy of the report made to it by the attorney general and its recommendation thereon for each claim, which report and recommendation shall be delivered to the claims committee of the house and senate. Any testimony taken by the attorney general shall be preserved by the state appeal board and made available to the claims committee of the general assembly.
[C24, 27, 31, §405; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §25.3]
2023 Acts, ch 19, §2057, 2073
Section amended

     
25.4  Attorney general.
  The attorney general shall investigate and report on all claims between the state and other parties, which may be referred to the state appeal board, and on any other claims or matters which the state appeal board may direct.
[C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §25.4]
2023 Acts, ch 19, §2058, 2073
Section amended

     
25.5  Testimony — filing with board.
  The attorney general shall fully investigate each claim and the facts upon which same is based and may take testimony in the form of affidavits or otherwise, and in connection therewith shall ex officio be empowered to administer oaths, to compel the attendance of witnesses and certify to any district court for contempt. All testimony, affidavits, and other papers in connection with a claim, obtained by the attorney general in making an investigation shall be filed with the report to the state appeal board.
[C24, 27, 31, §403; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §25.5]
2023 Acts, ch 19, §2059, 2073
Referred to in §669.19
Section amended

     
25.6  Claims by state against municipalities.
  The state appeal board may investigate and collect claims which the state has against municipal or political corporations in the state including counties, cities, townships, and school corporations. The board shall refer any such claim to the attorney general, when the claim has not been promptly paid, and if the attorney general is not able to collect the full amount of the claim, the attorney general shall fully investigate and report to the state appeal board findings of fact and conclusions of law, together with any recommendation as to the claim. Thereafter the state appeal board may effect a compromise settlement with the debtor in an amount and under terms as the board deems just and equitable in view of the findings and conclusions reported to it. If the state appeal board is unable to collect a claim in full or effect what it has determined to be a fair compromise, it shall deliver the claim to the attorney general for action as the attorney general shall determine. When a claim is compromised by the state appeal board, the board shall file with the department of management and the department of administrative services a statement as to the settlement, together with a true copy of the agreement of settlement, and if in settlement an amount less than the face amount is accepted in full, the proper entries shall be made in the books of the department of management, the department of administrative services, and the auditor of state showing the amount of the claim, the amount of the settlement, and the amount charged off.
[C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §25.6]
88 Acts, ch 1134, §15; 2003 Acts, ch 145, §286; 2023 Acts, ch 19, §2060, 2073
Section amended

     
25.7  Claims refused — effect.
  When any claim against the state has been presented to the general assembly through the state appeal board, and the general assembly has failed or refused to make an appropriation therefor, such failure or refusal to appropriate shall constitute an adjudication against said claim, which shall bar any further proceedings before the general assembly for the payment of same.
[C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §25.7]

     
25.8  Limitation on claims to be considered.
  No claim against the state shall be considered or allowed by the general assembly except it be presented before the state appeal board as provided in this chapter.
[C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §25.8]