The board of supervisors shall direct the county treasurer to refund to the taxpayer any tax
or portion of a tax found to have been erroneously or illegally paid, with all interest, fees,
and costs actually paid. A refund shall not be ordered or made unless a claim for refund is
presented to the board within two years of the date the tax was due, or if appealed to the
board of review, the property assessment appeal board, director of revenue, or district court,
within two years of the final decision.
[R60, §762; C73, §870; C97, §1417; C24, 27, 31, 35, 39, §7235; C46, 50, 54, 58, 62, 66, 71, 73,
75, 77, 79, 81, §445.60]
88 Acts, ch 1140, §1; 91 Acts, ch 191, §54; 99 Acts, ch 174, §6, 7; 2005 Acts, ch 150, §133;
2016 Acts, ch 1073, §122, 189; 2025 Acts, ch 148, §9, 10
Referred to in §331.401
Section amended
\n
Notes of Decisions
Burlington N. R.R. v. Bd. of Supervisors of Adair Cnty., 418 N.W.2d 72 (Iowa 1988).
· cites it 20× “Iowa Code section 445.60 provides: The board of supervisors shall direct the treasurer to refund to the taxpayer any tax or portion thereof found to have been erroneously or illegally exacted or paid, with all interest and costs actually paid thereon.”
Morrison-Knudsen Co. v. State Tax Comm'n, 44 N.W.2d 449 (Iowa 1950).
· cites it 8× “67 are much like section 445.60, pertaining to ordinary property taxes, which reads, "The board of supervisors shall direct the treasurer to refund to the taxpayer any tax or portion thereof found to have been erroneously or illegally exacted or paid, * * *.”
Farmers Grain Dealers Ass'n of Iowa v. Woodward, 334 N.W.2d 295 (Iowa 1983).
· cites it 6× “The result is not altered by section 445.60 of the 1971 Code: The board of supervisors shall direct the treasurer to refund to the taxpayer any tax or portion thereof found to have been erroneously or illegally exacted or paid, with all interest and costs actually paid thereon.”
Crown Concrete Co. v. Conkling, 75 N.W.2d 351 (Iowa 1956).
· cites it 4× “77 of personal property taxes as “erroneously or illegally exacted or paid” within the meaning of Code section 445.60, by reason of the pro *611 vision of section 321.”
Transform, Ltd. v. Assessor of Polk Cnty., 543 N.W.2d 614 (Iowa 1996).
· cites it 2× “Instead the taxpayer sought mandamus under Iowa Code section 445.60 to compel a refund of excess taxes assessed and paid.”
Isbell v. Bd. of Supervisors, 54 N.W.2d 508 (Iowa 1952).
· cites it 2× “Many actions have been brought under what is now Code section 445.60 to compel the refund of taxes “erroneously or illegally exacted or paid.”
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.