Iowa Statutes
§ 514.15 — Nonexempt from taxation
Iowa § 514.15
This text of Iowa § 514.15 (Nonexempt from taxation) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Iowa Code § 514.15 (2026).
Text
Every corporation organized under chapter 504, Code 1989, or current chapter 504, and
governed by this chapter, is hereby declared to be a charitable and benevolent institution but
its property and funds, including subscribers’ contracts, shall not be exempt from taxation.
For purposes of this section, the term “subscriber contract” shall mean only those benefit
contracts issued or delivered in Iowa by corporations subject to this chapter, including
certificates issued under such contracts, and which provide coverage to residents of Iowa
on a risk basis.
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Legislative History
[C39, §8895.15; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §514.15; 82 Acts, ch 1003, §6]
Nearby Sections
15
§ 514.1
Applicability — definitions§ 514.10
Examination§ 514.11
Costs approved§ 514.12
Investment of funds§ 514.13
Arbitration of disputes§ 514.14
Dissolution or merger§ 514.15
Nonexempt from taxation§ 514.16
Governmental employees included§ 514.18
Podiatric physicians§ 514.19
Combined service corporations§ 514.2
Incorporation§ 514.21
Utilization review program§ 514.23
Mutualization plan§ 514.2A
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Bluebook (online)
Iowa § 514.15, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/514.15.