Iowa § 445.60 - 445.60 Refunding erroneous tax.
Full text of Iowa Iowa Code § 445.60 — 445.60 Refunding erroneous tax., with citation guidance and answers to common questions.
§ 445.60. 445.60 Refunding erroneous tax.
The board of supervisors shall direct the county treasurer to refund to the taxpayer any tax or portion of a tax found to have been erroneously or illegally paid, with all interest, fees, and costs actually paid. A refund shall not be ordered or made unless a claim for refund is presented to the board within two years of the date the tax was due, or if appealed to the board of review, the property assessment appeal board, director of revenue, or district court, within two years of the final decision. [R60, §762; C73, §870; C97, §1417; C24, 27, 31, 35, 39, §7235; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §445.60] 88 Acts, ch 1140, §1; 91 Acts, ch 191, §54; 99 Acts, ch 174, §6, 7; 2005 Acts, ch 150, §133; 2016 Acts, ch 1073, §122, 189; 2025 Acts, ch 148, §9, 10 Referred to in §331.401 Section amended Fri Dec 12 20:27:50 2025 Iowa Code 2026, Section 445.60 (32, 1)
Frequently Asked Questions About Iowa § 445.60
What does Iowa Code § 445.60 cover?
Section 445.60 ("445.60 Refunding erroneous tax.") 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 § 445.60?
A common citation format is "Iowa Code § 445.60" (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 § 445.60 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.