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Current as of January 01, 2024 | Updated by Findlaw Staff
If any claim is allowed, and subsequently reversed on appeal, any credit shall be void, and the amount of the credit shall be charged against the property in question, and the director of revenue, the county auditor, and the county treasurer shall correct their books and records. The amount of the erroneous credit, when collected, shall be returned by the county treasurer to the general fund of the state.
Cite this article: FindLaw.com - Iowa Code Title X. Financial Resources [Chs. 421-454] § 426A.9. Erroneous credits - last updated January 01, 2024 | https://codes.findlaw.com/ia/title-x-financial-resources-chs-421-454/ia-code-sect-426a-9/
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