Iowa § 425.4 - 425.4 Certification to treasurer.
Full text of Iowa Iowa Code § 425.4 — 425.4 Certification to treasurer., with citation guidance and answers to common questions.
§ 425.4. 425.4 Certification to treasurer.
All claims which have been allowed by the board of supervisors shall be certified on or before August 1, in each year, by the county auditor to the county treasurer, which certificates shall list the total amount of dollars, listed by taxing district in the county, due for homestead tax exemptions and credits claimed and allowed. The county treasurer shall then certify to the department of revenue the total amount of dollars, listed by taxing district in the county, due for homestead tax credits claimed and allowed. [C39, §6943.145; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §425.4] 2003 Acts, ch 145, §286; 2023 Acts, ch 71, §33, 48, 49 Referred to in §25B.7, 331.559 2023 amendment applies retroactively to assessment years beginning on or after January 1, 2023; 2023 Acts, ch 71, §49 Fri Dec 12 20:21:16 2025 Iowa Code 2026, Section 425.4 (20, 0)
Frequently Asked Questions About Iowa § 425.4
What does Iowa Code § 425.4 cover?
Section 425.4 ("425.4 Certification to treasurer.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Iowa § 425.4?
A common citation format is "Iowa Code § 425.4" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 425.4 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.