reglab/housing_qa huggingface dataset:
IA Code § 423G.5 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423G - WATER SERVICE TAX|Section 423G.5 - Administration by director.

423G.5 Administration by director.   1. The director of revenue shall administer the water service tax as nearly as possible in conjunction with the administration of the state sales and use tax law, except that portion of the law that implements the streamlined sales and use tax agreement. The director shall provide appropriate forms, or provide on the regular state tax forms, for reporting water service tax liability, and for ease of administration may require water service tax liability to be identified, reported, and remitted to the department as sales and use tax liability, provided the department has the ability to properly identify such amounts as water service tax revenues upon receipt.   2. The director may require all persons who are engaged in the business of deriving any sales price or purchase price subject to tax under this chapter to register with the department. The director may also require a tax permit applicable only to this chapter for any retailer not collecting, or any user not paying, taxes under chapter 423.   3. Section 422.25, subsection 4, sections 422.30, 422.67, and 422.68, section 422.69, subsection 1, sections 422.70, 422.71, 422.72, 422.74, and 422.75, section 423.14, subsection 1, and sections 423.23, 423.24, 423.25, 423.31 through 423.35, 423.37 through 423.42, and 423.47, consistent with the provisions of this chapter, shall apply with respect to the tax authorized under this chapter, in the same manner and with the same effect as if the excise taxes on the sale or furnishing of a water service were retail sales taxes within the meaning of those statutes. Notwithstanding this subsection, the director shall provide for quarterly filing of returns and for other than quarterly filing of returns both as prescribed in section 423.31. All taxes collected under this chapter by a retailer or any user are deemed to be held in trust for the state of Iowa.  2018 Acts, ch 1001, §15, 27; 2018 Acts, ch 1161, §25
IA Code § 423G.6 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423G - WATER SERVICE TAX|Section 423G.6 - Deposit of revenues.

423G.6 Deposit of revenues.   1. All moneys received and all refunds shall be deposited in or withdrawn from the general fund of the state.   2. Subsequent to the deposit in the general fund of the state, the department shall transfer the following amounts to the following funds:   a. For revenues reported on or after July 1, 2018, but before August 1, 2019, one-twelfth of the revenues to the water quality infrastructure fund created in section 8.57B, and one-twelfth of the revenues to the water quality financial assistance fund created in section 16.134A.   b. For revenues reported on or after August 1, 2019, but before August 1, 2020, one-sixth of the revenues to the water quality infrastructure fund created in section 8.57B, and one-sixth of the revenues to the water quality financial assistance fund created in section 16.134A.   c. For revenues reported on or after August 1, 2020, one-half of the revenues to the water quality financial assistance fund created in section 16.134A.  2018 Acts, ch 1001, §16, 27; 2018 Acts, ch 1161, §26  Referred to in §8.57B, 16.134A
IA Code § 423G.7 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423G - WATER SERVICE TAX|Section 423G.7 - Future repeal.

423G.7 Future repeal.   This chapter is repealed upon the occurrence of one of the following, whichever is earlier:   1. The enactment date that the tax rate for the sales tax imposed upon the retail sales price of tangible personal property and the furnishing of enumerated services sold in this state in effect on July 1, 2016, is increased.   2. July 1, 2029.  2018 Acts, ch 1001, §17, 27
IA Code § 425.1 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT|Section 425.1 - Homestead credit fund — apportionment — payment.

425.1 Homestead credit fund — apportionment — payment.   1. a. A homestead credit fund is created. There is appropriated annually from the general fund of the state to the department of revenue to be credited to the homestead credit fund, an amount sufficient to implement this chapter.   b. The director of the department of administrative services shall issue warrants on the homestead credit fund payable to the county treasurers of the several counties of the state under this chapter.   2. The homestead credit fund shall be apportioned each year so as to give a credit against the tax on each eligible homestead in the state in an amount equal to the actual levy on the first four thousand eight hundred fifty dollars of actual value for each homestead.   3. The amount due each county shall be paid in two payments on November 15 and March 15 of each fiscal year, drawn upon warrants payable to the respective county treasurers. The two payments shall be as nearly equal as possible.   4. Annually the department of revenue shall certify to the county auditor of each county the credit and its amount in dollars. Each county auditor shall then enter the credit against the tax levied on each eligible homestead in each county payable during the ensuing year, designating on the tax lists the credit as being from the homestead credit fund, and credit shall then be given to the several taxing districts in which eligible homesteads are located in an amount equal to the credits allowed on the taxes of the homesteads. The amount of credits shall be apportioned by each county treasurer to the several taxing districts as provided by law, in the same manner as though the amount of the credit had been paid by the owners of the homesteads. However, the several taxing districts shall not draw the funds so credited until after the semiannual allocations have been received by the county treasurer, as provided in this chapter. Each county treasurer shall show on each tax receipt the amount of credit received from the homestead credit fund.   5. If the homestead tax credit computed under this section is less than sixty-two dollars and fifty cents, the amount of homestead tax credit on that eligible homestead shall be sixty-two dollars and fifty cents subject to the limitation imposed in this section.   6. The homestead tax credit allowed in this chapter shall not exceed the actual amount of taxes payable on the eligible homestead, exclusive of any special assessments levied against the homestead.  [C35, §6943-f63, -f64; C39, §6943.100, 6943.142; C46, §422.69, 425.1; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §425.1; 82 Acts, ch 1186, §2, 5]  83 Acts, ch 172, §3; 86 Acts, ch 1244, §50; 91 Acts, ch 97, §48; 2003 Acts, ch 145, §258, 286; 2005 Acts, ch 140, §52; 2011 Acts, ch 25, §143  Referred to in §25B.7, 216.12, 404.3, 425.16, 425.17, 425.23, 441.21, 441.73
IA Code § 425.3 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT|Section 425.3 - Verification of claims for homestead credit.

425.3 Verification of claims for homestead credit.   1. The assessor shall retain a permanent file of current homestead claims filed in the assessor’s office. The assessor shall file a notice of transfer of property for which a claim is filed when notice is received from the office of the county recorder.   2. The county recorder shall give notice to the assessor of each transfer of title filed in the recorder’s office. The notice shall describe the property transferred, the name of the person transferring the title to the property, and the name of the person to whom title to the property has been transferred.   3. Not later than July 6 of each year, the assessor shall remit the statements and designation of homesteads to the county auditor with the assessor’s recommendation for allowance or disallowance. If the assessor recommends disallowance of a claim, the assessor shall submit the reasons for the recommendation, in writing, to the county auditor.   4. The county auditor shall forward the claims to the board of supervisors. The board shall allow or disallow the claims. If the board disallows a claim, it shall send written notice, by mail, to the claimant at the claimant’s last known address. The notice shall state the reasons for disallowing the claim for the credit. The board is not required to send notice that a claim is disallowed if the claimant voluntarily withdraws the claim.  [C39, §6943.144; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §425.3; 82 Acts, ch 1246, §2, 11]  86 Acts, ch 1241, §32; 94 Acts, ch 1144, §1; 2015 Acts, ch 29, §114  Referred to in §25B.7, 331.401
IA Code § 425.4 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT|Section 425.4 - Certification to treasurer.

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 credits claimed and allowed. The county treasurer shall forthwith 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  Referred to in §25B.7, 331.559
IA Code § 425.5 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT|Section 425.5 - Correcting listing.

425.5 Correcting listing.   If the assessor who last listed and valued a claimed eligible homestead did not, in the description and valuation thereof, comply with the provisions of section 428.7, the assessor shall, if still in office, on the written request of such claimant and without expense to the claimant or to the county, correct the listing and valuations of such claimed homestead and contiguous real property originally listed and valued by the assessor, and file such corrected listing and valuations with the county auditor, who forthwith shall certify the same to the county treasurer, and said county treasurer shall so correct the tax books; provided, that if the assessor who last listed and valued such property is not still in office, the assessor in office shall, on such written request and at the expense of the county, so correct such listing and valuations of said homestead and said contiguous real property.  [C39, §6943.146; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §425.5]  Referred to in §25B.7, 331.559
IA Code § 425.6 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT|Section 425.6 - Waiver by neglect.

425.6 Waiver by neglect.   If a person fails to file a claim or to have a claim on file with the assessor for the credits provided in this chapter, the person is deemed to have waived the homestead credit for the year in which the person failed to file the claim or to have a claim on file with the assessor.  [C39, §6943.147; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §425.6; 82 Acts, ch 1246, §3, 11]  Referred to in §25B.7
IA Code § 425.8 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT|Section 425.8 - Forms — rules.

425.8 Forms — rules.   1. The director of revenue shall prescribe the form for the making of a verified statement and designation of homestead, the form for the supporting affidavits required herein, and such other forms as may be necessary for the proper administration of this chapter. Whenever necessary, the department of revenue shall forward to the county auditors of the several counties in the state the prescribed sample forms, and the county auditors shall furnish blank forms prepared in accordance therewith with the assessment rolls, books, and supplies delivered to the assessors. The department of revenue shall prescribe and the county auditors shall provide on the forms for claiming the homestead credit a statement to the effect that the owner realizes that the owner must give written notice to the assessor when the owner changes the use of the property.   2. The director of revenue may prescribe rules, not inconsistent with the provisions of this chapter, necessary to carry out and effectuate its purposes.  [C39, §6943.149; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §425.8; 82 Acts, ch 1246, §5, 11]  2003 Acts, ch 145, §286; 2019 Acts, ch 24, §104; 2020 Acts, ch 1062, §52; 2020 Acts, ch 1063, §230  Referred to in §25B.7  See Code editor’s note on simple harmonization at the beginning of this Code volume  Subsection 1 amended
IA Code § 425.9 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT|Section 425.9 - Credits in excess of tax — appeals — refunds.

425.9 Credits in excess of tax — appeals — refunds.   1. If the amount of credit apportioned to any homestead under the provisions of this chapter in any year shall exceed the total tax, exclusive of any special assessments levied against said homestead, then such excess shall be remitted by the county treasurer to the department of revenue to be redeposited in the homestead credit fund and be reallocated the following year by the department as provided in this chapter.   2. If any claim for credit made hereunder has been denied by the board of supervisors, and such action is subsequently reversed on appeal, the credit shall be allowed on the homestead involved in said appeal, and the director of revenue, the county auditor, and the county treasurer shall make such credit and change their books and records accordingly.   3. In the event the appealing taxpayer has paid one or both of the installments of the tax payable in the year or years in question on such homestead valuation, remittance shall be made to such taxpayer of the amount of such credit.   4. The amount of such credit shall be allocated and paid from the surplus redeposited in the homestead credit fund provided for in subsection 1.  [C39, §6943.150; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §425.9]  2003 Acts, ch 145, §286; 2018 Acts, ch 1026, §135  Referred to in §25B.7, 331.559
IA Code § 425.10 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT|Section 425.10 - Reversal of allowed claim.

425.10 Reversal of allowed claim.   In the event any claim is allowed, and subsequently reversed on appeal, any credit made thereunder shall be void, and the amount of such credit shall be charged against the property in question, and the director of revenue, the county auditor, and the county treasurer are authorized and directed to correct their books and records accordingly. The amount of such erroneous credit, when collected, shall be returned by the county treasurer to the homestead credit fund to be reallocated the following year as provided in this chapter.  [C39, §6943.151; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §425.10]  2003 Acts, ch 145, §286; 2018 Acts, ch 1026, §136  Referred to in §25B.7, 331.559
IA Code § 425.12 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT|Section 425.12 - Indian land.

425.12 Indian land.   Each forty acres of land, or fraction thereof, occupied by a member or members of the Sac and Fox Indians in Tama county, which land is held in trust by the secretary of the interior of the United States for said Indians, shall be given a homestead tax credit within the meaning and under the provisions of this chapter. Application for such homestead tax credit shall be made to the county auditor of Tama county and may be made by a representative of the tribal council.  [C39, §6943.153; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §425.12]  Referred to in §25B.7
IA Code § 425.13 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT|Section 425.13 - Conspiracy to defraud.

425.13 Conspiracy to defraud.   If any two or more persons conspire and confederate together with fraudulent intent to obtain the credit provided for under the terms of this chapter by making a false deed, or a false contract of purchase, they are guilty of a fraudulent practice.  [C39, §6943.154; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §425.13]  Referred to in §25B.7  Fraudulent practices, see §714.8 – 714.14
IA Code § 425.14 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT|Section 425.14 - False affidavits.

425.14 False affidavits. Repealed by  2001 Acts, ch 154, §5, 6  . See §425.7.
IA Code § 425.16 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT|Section 425.16 - Additional tax credit.

425.16 Additional tax credit.   In addition to the homestead tax credit allowed under section 425.1, subsections 1 through 4, persons who own or rent their homesteads and who meet the qualifications provided in this subchapter are eligible for an extraordinary property tax credit or reimbursement.  [C75, 77, 79, 81, §425.16]  2018 Acts, ch 1041, §127; 2020 Acts, ch 1063, §231  Referred to in §25B.7, 427.9  Section amended
IA Code § 425.18 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT|Section 425.18 - Right to file a claim.

425.18 Right to file a claim.   The right to file a claim for reimbursement or credit under this subchapter may be exercised by the claimant or on behalf of a claimant by the claimant’s legal guardian, spouse, or attorney, or by the executor or administrator of the claimant’s estate. If a claimant dies after having filed a claim for reimbursement for rent constituting property taxes paid, the amount of the reimbursement may be paid to another member of the household as determined by the department of revenue. If the claimant was the only member of the household, the reimbursement may be paid to the claimant’s executor or administrator, but if neither is appointed and qualified within one year from the date of the filing of the claim, the reimbursement shall escheat to the state. If a claimant dies after having filed a claim for credit for property taxes due, the amount of credit shall be paid as if the claimant had not died.  [C75, 77, 79, 81, §425.18; 82 Acts, ch 1214, §3, 4]  83 Acts, ch 111, §1, 4; 2015 Acts, ch 109, §9, 75; 2018 Acts, ch 1041, §127  Referred to in §25B.7, 427.9
IA Code § 425.19 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT|Section 425.19 - Claim and credit or reimbursement.

425.19 Claim and credit or reimbursement.   Subject to the limitations provided in this subchapter, a claimant may annually claim a credit for property taxes due during the fiscal year next following the base year or claim a reimbursement for rent constituting property taxes paid in the base year. The amount of the credit for property taxes due for a homestead shall be paid on June 15 of each year by the director to the county treasurer who shall credit the money received against the amount of the property taxes due and payable on the homestead of the claimant and the amount of the reimbursement for rent constituting property taxes paid shall be paid to the claimant from the state general fund on or before December 31 of each year.  [C75, 77, 79, 81, §425.19]  83 Acts, ch 172, §4; 99 Acts, ch 152, §14, 40; 2018 Acts, ch 1041, §127  Referred to in §25B.7, 427.9
IA Code § 425.20 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT|Section 425.20 - Filing dates — affidavit — extension.

425.20 Filing dates — affidavit — extension.   1. A claim for reimbursement for rent constituting property taxes paid shall not be paid or allowed, unless the claim is filed with and in the possession of the department of revenue on or before June 1 of the year following the base year.   2. A claim for credit for property taxes due shall not be paid or allowed unless the claim is filed with the county treasurer between January 1 and June 1, both dates inclusive, immediately preceding the fiscal year during which the property taxes are due. However, in case of sickness, absence, or other disability of the claimant, or if in the judgment of the county treasurer good cause exists, the county treasurer may extend the time for filing a claim for credit through September 30 of the same calendar year. The county treasurer shall certify to the director of revenue on or before May 1 of each year the total amount of dollars due for claims allowed.   3. In case of sickness, absence, or other disability of the claimant or if, in the judgment of the director of revenue, good cause exists and the claimant requests an extension, the director may extend the time for filing a claim for reimbursement or credit. However, any further time granted shall not extend beyond December 31 of the year following the year in which the claim was required to be filed. Claims filed as a result of this subsection shall be filed with the director who shall provide for the reimbursement of the claim to the claimant.  [C75, 77, 79, 81, §425.20; 81 Acts 2nd Ex, ch 4, §1]  83 Acts, ch 111, §2, 4; 88 Acts, ch 1050, §1; 94 Acts, ch 1125, §3, 5; 94 Acts, ch 1165, §27, 50; 96 Acts, ch 1167, §3, 8; 2003 Acts, ch 145, §286; 2018 Acts, ch 1041, §92  Referred to in §25B.7, 427.9
IA Code § 425.21 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT|Section 425.21 - Satisfaction of outstanding tax liabilities.

425.21 Satisfaction of outstanding tax liabilities.   The amount of any claim for credit or reimbursement payable under this subchapter may be applied by the department of revenue against any tax liability, delinquent accounts, charges, loans, fees, or other indebtedness due the state or state agency that has a formal agreement with the department for central debt collection, outstanding on the books of the department against the claimant, or against a spouse who was a member of the claimant’s household in the base year.  [C75, 77, 79, 81, §425.21]  99 Acts, ch 152, §15, 40; 2001 Acts, ch 24, §51; 2003 Acts, ch 145, §286; 2018 Acts, ch 1041, §127  Referred to in §25B.7, 427.9
IA Code § 425.22 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT|Section 425.22 - One claimant per household.

425.22 One claimant per household.   Only one claimant per household per year shall be entitled to reimbursement under this subchapter and only one claimant per household per fiscal year shall be entitled to a credit under this subchapter.  [C75, 77, 79, 81, §425.22]  2018 Acts, ch 1041, §127  Referred to in §25B.7, 427.9
IA Code § 425.24 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT|Section 425.24 - Maximum property tax for purpose of credit or reimbursement.

425.24 Maximum property tax for purpose of credit or reimbursement.   In any case in which property taxes due or rent constituting property taxes paid for any household exceeds one thousand dollars, the amount of property taxes due or rent constituting property taxes paid shall be deemed to have been one thousand dollars for purposes of this subchapter.  [C75, 77, 79, 81, §425.24]  2018 Acts, ch 1041, §127  Referred to in §25B.7, 427.9