Statutes > Iowa Statutes > Title 10 - Financial Resources > Subtitle 2 - Property Taxes > CHAPTER 428A - REAL ESTATE TRANSFER TAX > 428A.9 - REFUND OF TAX.

428A.9 - REFUND OF TAX.

        428A.9  REFUND OF TAX.         To receive a refund from the state the taxpayer shall petition the      state appeal board for a refund of the amount of overpayment of the      tax paid to the treasurer of state.  To receive a refund from the      county the taxpayer shall petition the board of supervisors for a      refund of the remaining portion of the overpayment paid to that      county.
         Section History: Recent Form
         2001 Acts, ch 150, §19