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Text: HF00593                           Text: HF00595
Text: HF00500 - HF00599                 Text: HF Index
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House File 594

Partial Bill History

Bill Text

PAG LIN
  1  1    Section 1.  Section 347.28, Code 1997, is amended to read
  1  2 as follows:
  1  3    347.28  SALE OR LEASE OF PROPERTY.
  1  4    A county or city hospital may lease or sell any of its
  1  5 property which is not needed for hospital purposes to any
  1  6 person, upon approval by the board of trustees.
  1  7    Sec. 2.  Section 347.32, Code 1997, is amended to read as
  1  8 follows:
  1  9    347.32  TAX STATUS.
  1 10    This chapter does not deprive any hospital of its tax
  1 11 exempt or nonprofit status except that portion of hospital
  1 12 property which is used for other than nonprofit, health-
  1 13 related purposes shall be subject to property tax as provided
  1 14 for in section 427.1, subsection 14.
  1 15    Sec. 3.  Section 427.1, subsection 2, Code 1997, is amended
  1 16 to read as follows:
  1 17    2.  MUNICIPAL AND MILITARY PROPERTY.  The property of a
  1 18 county, township, city, school corporation, levee district,
  1 19 drainage district, or military company of the state of Iowa,
  1 20 when devoted to public use and not held for pecuniary profit,
  1 21 except property of a municipally owned electric utility held
  1 22 under joint ownership and property of an electric power
  1 23 facility financed under chapter 28F which shall be subject to
  1 24 assessment and taxation under provisions of chapters 428 and
  1 25 437.  The exemption for property owned by a city or county
  1 26 also applies to property owned by a hospital organized and
  1 27 established pursuant to chapter 37, 145A, 347, or 347A, and
  1 28 leased to an individual or entity for health-related purposes.
  1 29 The exemption for property owned by a city or county also
  1 30 applies to property which is operated by a city or county as a
  1 31 library, art gallery or museum, conservatory, botanical garden
  1 32 or display, observatory or science museum, or as a location
  1 33 for holding athletic contests, sports or entertainment events,
  1 34 expositions, meetings or conventions, or leased from the city
  1 35 or county for any such purposes.  Food and beverages may be
  2  1 served at the events or locations without affecting the
  2  2 exemptions, provided the city has approved the serving of food
  2  3 and beverages on the property if the property is owned by the
  2  4 city or the county has approved the serving of food and
  2  5 beverages on the property if the property is owned by the
  2  6 county.
  2  7    Sec. 4.  APPLICABILITY.  This Act applies to assessment
  2  8 years beginning on or after January 1, 1997.  
  2  9                           EXPLANATION
  2 10    This bill expands the property tax exemption for property
  2 11 owned by a city or county hospital or a veteran's memorial
  2 12 hospital or an area hospital established by a political
  2 13 subdivision to include property owned by the hospital and
  2 14 leased to an individual or entity for health-related purposes.  
  2 15 LSB 2478HH 77
  2 16 sc/cf/24
     
Text: HF00593                           Text: HF00595
Text: HF00500 - HF00599                 Text: HF Index
Bills and Amendments: General Index     Bill History: General Index
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