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House Journal: Page 1730: Tuesday, April 29, 1997

Page  12

 1   by which the previous tax on the sale or use, or the
 2   occupation tax, was computed.  If the tax imposed and
 3   paid in the other state is equal to or more than the
 4   tax imposed by this title, then a tax is not due in
 5   this state on the personal property or service.
 6     Sec. 26.  Section 425.7, subsection 3, Code 1997,
 7   is amended to read as follows:
 8     3.  If the director of revenue and finance
 9   determines that a claim for homestead credit has been
10   allowed by the board of supervisors which is not
11   justifiable under the law and not substantiated by
12   proper facts, the director may, at any time within
13   thirty-six months from July 1 of the year in which the
14   claim is allowed, set aside the allowance.  Notice of
15   the disallowance shall be given to the county auditor
16   of the county in which the claim has been improperly
17   granted and a written notice of the disallowance shall
18   also be addressed to the claimant at the claimant's
19   last known address.  The claimant or board of
20   supervisors may appeal to the state board of tax
21   review pursuant to section 421.1, subsection 4.  The
22   claimant or the board of supervisors may seek judicial
23   review of the action of the director of revenue and
24   finance state board of tax review in accordance with
25   the Iowa administrative procedure Act chapter 17A.
26     If a claim is disallowed by the director of revenue
27   and finance and not appealed to the state board of tax
28   review or appealed to and upheld by the state board of
29   tax review and a petition for judicial review is not
30   filed with respect to the disallowance, any amounts of
31   credits allowed and paid from the homestead credit
32   fund including the penalty, if any, become a lien upon
33   the property on which credit was originally granted,
34   if still in the hands of the claimant, and not in the
35   hands of a bona fide purchaser, and any amount so
36   erroneously paid including the penalty, if any, shall
37   be collected by the county treasurer in the same
38   manner as other taxes and the collections shall be
39   returned to the department of revenue and finance and
40   credited to the homestead credit fund.  The director
41   of revenue and finance may institute legal proceedings
42   against a homestead credit claimant for the collection
43   of payments made on disallowed credits and the
44   penalty, if any.  If a homestead credit is disallowed
45   and the claimant failed to give written notice to the
46   assessor as required by section 425.2 when the
47   property ceased to be used as a homestead by the
48   claimant, a civil penalty equal to fifty percent of
49   the amount of the disallowed credit is assessed
50   against the claimant.

Iowa General Assembly

Index: House Journal (77th General Assembly: Session 1)

© 1997 Cornell College and League of Women Voters of Iowa

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