Iowa Code » Chapter 25 — CLAIMS AGAINST THE STATE AND BY THE STATE
Iowa Code

Iowa Code § 25.2 (2026)

Examination of report — approval or rejection — payment

✓ current as of July 2026
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1. The state appeal board with the recommendation of the attorney general may approve or reject claims against the state of less than five years involving the following:

a. Outdated sales and use tax refunds.

b. License refunds.

c. Additional agricultural land tax credits.

d. Outdated invoices.

e. Fuel and gas tax refunds.

f. Outdated homestead and veterans’ exemptions.

g. Outdated funeral service claims.

h. Tractor fees.

i. Registration permits.

j. Outdated bills for merchandise.

k. Services furnished to the state.

l. Claims by any county or county official relating to the personal property tax credit.

m. Refunds of fees collected by the state.

2. Notwithstanding the time period specified in subsection 1, the state appeal board may approve or reject a claim against the state of five years or more, provided an error was made by the state or the claim involves a dispute that commenced five years or more prior. \n Tue Dec 09 22:32:16 2025 Iowa Code 2026, Chapter 25 (22, 1) §25.2, CLAIMS AGAINST THE STATE AND BY THE STATE 2\n\n 3. a. Notwithstanding subsection 1, an agency that receives a claim that is charged to a funding source other than the general fund of the state that does not revert and is based on an outdated invoice, outdated bill for merchandise, or for services furnished to the state may on its own approve or deny the claim. The agency shall provide the state appeal board with notification of receipt of the claim and action taken on the claim by the agency. The state appeal board shall adopt rules setting forth the procedures and standards for resolution of such claims by state agencies. Claims denied by an agency shall be forwarded to the state appeal board by the agency for further consideration, in accordance with this chapter.

b. The department of administrative services staff performing financial administration duties under chapter 8A, subchapter V, shall establish reporting requirements for dealing with claims under this subsection as necessary to conform with generally accepted accounting principles.

4. Payments authorized by the state appeal board shall be paid from the appropriation or fund of original certification of the claim. However, if that appropriation or fund has since reverted under section 8.33, then such payment authorized by the state appeal board shall be out of any moneys in the state treasury not otherwise appropriated.

5. Outstanding state warrants that have been canceled pursuant to section 8A.519 and were charged to the general fund of the state or another state funding source shall be addressed as provided in section 556.2C. [C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §25.2] 93 Acts, ch 180, §73; 95 Acts, ch 219, §37; 96 Acts, ch 1038, §1; 96 Acts, ch 1075, §2; 2003 Acts, ch 145, §286; 2006 Acts, ch 1185, §96 – 101; 2019 Acts, ch 24, §104; 2023 Acts, ch 19, §2056, 2073 Referred to in §8.5, 8A.111, 8A.512, 25.1, 556.2C \n

Notes of Decisions
Cited in 3 cases, 1966–2006 · leading case: State Pub. Def. v. Iowa Dist. Court for Polk Cnty., 721 N.W.2d 570 (Iowa 2006).
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State Pub. Def. v. Iowa Dist. Court for Polk Cnty., 721 N.W.2d 570 (Iowa 2006). “§ 25.2(3). Consequently, if the state is liable for the costs of guardians ad litem in the subject cases, those costs can be sought under the procedure established by the legislature for general claims against the state.”
In Re Last Will & Testament of Faber, 141 N.W.2d 554 (Iowa 1966). · cites it 2× “If he did and if that disposition was one which could be enforced, the courts held that a trust was created. Under the modem cases the question is: Did the testator not only desire that the legatee should make a particular disposition of the property, but did he intend to impose…”
State Pub. Def. Vs. Iowa (Iowa 2006). “§ 25.2(3). Consequently, if the state is liable for the costs of guardians ad litem in the subject cases, those costs can be sought under the procedure established by the legislature for general claims against the state.”
— Iowa Code § 25.2(3) — 2 cases
State Pub. Def. v. Iowa Dist. Court for Polk Cnty., 721 N.W.2d 570 (Iowa 2006). “§ 25.2(3). Consequently, if the state is liable for the costs of guardians ad litem in the subject cases, those costs can be sought under the procedure established by the legislature for general claims against the state.”
State Pub. Def. Vs. Iowa (Iowa 2006). “§ 25.2(3). Consequently, if the state is liable for the costs of guardians ad litem in the subject cases, those costs can be sought under the procedure established by the legislature for general claims against the state.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.