Iowa Code

Iowa Code § 347.32 (2026)

Tax status

✓ current as of July 2026

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This chapter does not deprive any hospital of its tax exempt or nonprofit status, except that any portion of hospital property which is used for purposes other than nonprofit, health-related purposes shall be subject to property tax as provided for in section 427.1, subsection 14. 86 Acts, ch 1200, §7; 2023 Acts, ch 66, §85\n\nTue Dec 09 22:14:34 2025 Iowa Code 2026, Chapter 347 (35, 1)