The elderly and disabled property tax credit and reimbursement fund is created. There is appropriated annually from the general fund of the state to the department of revenue and finance to be credited to the elderly and disabled property tax credit and reimbursement fund, from funds not otherwise appropriated, an amount sufficient to implement this division for claimants described in section 425.17, subsection 2, paragraph "a".
[C75, 77, 79, 81, § 425.39]
86 Acts, ch 1244, § 51; 93 Acts, ch 180, §8; 97 Acts, ch 206, §7, 8, 10
Referred to in § 25B.7, 427.9
1997 amendments apply to reimbursements for property tax credits and to reimbursements for rent constituting property taxes payable on or after July 1, 1997; 97 Acts, ch 206, § 10
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