Text: HF00283 Text: HF00285 Text: HF00200 - HF00299 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 445.60, Code 1999, is amended to read 1 2 as follows: 1 3 445.60 REFUNDING ERRONEOUS TAX. 1 4 The board of supervisors shall direct the county treasurer 1 5 to refund to the taxpayer any tax or portion of a tax found to 1 6 have been erroneously or illegally paid, with all interest, 1 7 fees, and costs actually paid. A refund shall not be ordered 1 8 or made unless a claim for refund is presented to the board 1 9 withinone yearfive years of the date the tax was due, or if 1 10 appealed to the board of review, the state board of tax 1 11 review, or district court, withinone yearfive years of the 1 12 final decision. 1 13 Sec. 2. This Act, being deemed of immediate importance, 1 14 takes effect upon enactment and applies to taxes due on or 1 15 after the effective date. 1 16 EXPLANATION 1 17 The bill permits a property taxpayer to receive a refund 1 18 for erroneous property taxes paid if applied for within five 1 19 years for the date the tax was due or if appealed, five years 1 20 of the final decision. Present law limits the time to one 1 21 year but allows the county to go back five years to assess and 1 22 collect taxes on property omitted from assessment. 1 23 The bill is effective upon enactment and applies to taxes 1 24 due on or after the effective date. 1 25 LSB 2244HH 78 1 26 mg/sc/14
Text: HF00283 Text: HF00285 Text: HF00200 - HF00299 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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