426A.3 Computation by auditor.
On or before August 1 of each year the county auditor shall certify to the county treasurer all claims for military service tax exemptions which have been allowed by the board of supervisors. Such certificate shall list the total amount of dollars, listed by taxing district in the county, due for military service tax credits claimed and allowed. The county treasurer shall forthwith certify to the department of revenue the amount of dollars, listed by taxing district in the county, due for military service tax credits claimed and allowed.
[C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426A.3]
2003 Acts, ch 145, §286
Referred to in §331.512, 331.559
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