{"data":{"id":"us-ia/iowa-code-425.10","jurisdiction":"us-ia","citation":"Iowa Code § 425.10","heading":"Reversal of allowed claim.","body":"In the event any claim is allowed, and subsequently reversed on appeal, any exemption and credit made under the claim shall be void. The amount of the erroneous 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 the 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 subchapter. Taxes due following reversal of a claim for an exemption shall be collected by the county treasurer and allocated to the appropriate taxing entities.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 425 - HOMESTEAD TAX CREDITS, EXEMPTIONS, AND REIMBURSEMENT","Subchapter I - HOMESTEAD TAX CREDITS AND EXEMPTIONS"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/425.10.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"21649dfabb82e9216aea4c29f1d7057c7adaaf5d07cd5815103f66b224de46ad","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-425.9","next":"us-ia/iowa-code-425.11"},"notice":"GroundRules: Original legal text. Not legal advice."}