Iowa Admin. Code r. 701-104.23
Current through Register Vol. 47, No. 13, December 25, 2024
No property tax credit shall be allowed to any person whose taxes have been canceled pursuant to Iowa Code section 427.8. A property tax credit shall be allowed to an eligible claimant whose taxes have been suspended pursuant to Iowa Code sections 427.8 and 427.9.
A property tax credit shall be allowed to an eligible claimant even though the claimant's taxes for a previous fiscal year are delinquent. The claimant may receive a reimbursement for delinquent taxes paid provided the taxes are paid by December 31 following the fiscal year in which the taxes became delinquent.
This rule is intended to implement Iowa Code section 425.17(8).
Iowa Admin. Code r. 701-104.23
Editorial change: IAC Supplement 11/2/22